For all the headaches and confusion that accompanied the new 401(k) fee regulations introduced in 2012, there is a little bit of good news.  An article from reports that average plan expenses for small plans (50 participants, 2,500,000 in total assets) decreased in 2012 from 1.47% to 1.46%.  The data was taken from the recent publication of the 401(k) Averages Book 13th Edition which tracked plan fees through September 30, 2012.  The decline in fees has been a trend in recent years but recent regulations bringing attention to their importance to account performance has put pressure on the industry and plan fiduciaries to pay attention to the bottom line.  That means more money in your participants’ accounts and a better outlook for their retirement future.