I am trying to determine if this would be an item the Plan needs to disclose in 408(b)(2) notification. We are third party administrators for the 401k plan and are a CSP. We have referred the plan sponsor to a firm that does physician practice management. These services would NOT be related to the plan at all. The practice management company will pay us a "referral" or "finder's" fee as a percentage what they bill our 401k client for consulting fees. None of these are plan related fees.