Fees for conversion to new TPA - Settlor or not?

[TBob]

Just wanted to get a few opinions on this. I have searched a lot of old posts that discuss settlor expenses. Many talk about the cost of doing a search for a new vendor. There were varying opinions on that one.

I am wondering if the fees for conversion to a new TPA would be considered settlor expenses. The EO Book (2004) Chapter 3 Appendix B has a discussion regarding the hypothetical situations that the DOL has addressed. It seems to me that their response to situation # 6 regarding a decision to outsource administration is very similar. The opinion was that they were not settlor expenses and could be plan deducted.

Does anyone have a differing opinion?