Absolutely correct. I am looking into a couple of very low-cost options for a solo 401(k): http://www.401kadm.com/ http://www.theonline401k.com/ and others. Ideally I would just like to license a prototype plan with as few add-in services as possible since I have experience with a qualified plan in the past. I would be interested in any suggestions or recommendations. Note that most trust-company offered plans are vastly more expensive than the self/employer -trusteed option, which can be only $300 to $400 a year regardless of asset size. Thanks.