Retirement plan costs fell for both small and large plans alike, according to the 13th edition of the 401(k) Averages Book.

In 2012, small retirement plans with 50 participants and $2.5 million in assets had an average total plan cost of 1.46%, down from 1.47% in 2011. Large retirement plans with 1,000 participants and $50 million in assets had a steeper decline, with the average plan cost dropping from 1.08% to 1.03%.

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