"By recapturing fees, ERISA accounts help solve the issue that arises when a recordkeeper receives revenue sharing that exceeds the fee stated in its contract with the plan.... Very large plans may be less interested in establishing ERISA accounts, because they tend to have less revenue sharing, given the availability of alternative investments, such as separate accounts and collective trusts. However, due to the unpredictability of revenue sharing payments from year to year, best practice suggests that most plan sponsors consider the use of some kind of fee recapture account."  MORE >>