"[If] market returns going forward were 8%, a high-cost plan with 2% costs might generate a net return of 6% to participants.... There's a base amount of tax reporting and compliance work that needs to be performed on every 401(k) plan every year, regardless of size. When you spread that cost across a smaller asset base, it's going to represent a higher percentage of assets. It's not a rip off. It's a simple matter of scale, or lack thereof."