The annual fee for portfolio management is based on a percentage of assets managed (see table). For simple individual tax returns, the fee is $1,250. More complex tax matters are billed at $250/hour. Pension Consulting Services have a fee of 0.50% of plan assets with a $1,000,000 account minimum. A minimum annual fee of $5,000 generally applies to open and maintain an advisory account, but this may be waived or lowered at the firm's discretion.