Guideline Investments charges an annual account fee. For 401(k) plan participants, this fee ranges from 0.15% to 0.35%, depending on the pricing plan chosen by the 401(k) plan sponsor. For IRA clients, the annual account fee is 0.08%. Fees are calculated and deducted monthly from the account balance. Fees are negotiable for 401(k) plan participants, but non-negotiable for IRA clients. There is no mention of a minimum account size.