My Roth 401K entails oversight in return for being able to sock away more money than other retirement funds. This oversight comes at a cost, however -- $1000 a year "administration fee" and also an annual fee of .25% of my total 401K's value. Now, while business is good and the money is rolling in, I'm inclined to pay the $1000+ admission to this ride so I can save a lot more in a tax-exempt account. Should that change, and I don't want to pay the highwayman his fee anymore, can I "close" the Roth 401K and roll the money in it over to my existing Roth IRA?

I'd think so as:

1. I have already paid tax on the money when I put it into the Roth 401K.

2. The administration fee is ostensibly for auditing and reporting to the IRS on "this past year's" activity -- not any earlier time period. It's a "gatekeeper fee".