"[It is] critical for employers to understand the various components of their retirement plans' fees, particularly indirect fees like revenue sharing arrangements.... In the employer-sponsored retirement plan industry, all components of the gross expense ratio, with the exception of investment management fees, are generally classified as revenue sharing.... Some recordkeepers have the ability to credit back revenue sharing fees to the plan. Often, this is done by creating an escrow account, known as an ERISA budget account, within the plan."  MORE >>