Where can I deduct Solo 401k provider plan document fee expenses?

QUESTION: Where can I deduct Solo 401k provider plan document fee expenses - from my Solo 401k trust account or from my business LLC?

ANSWER: Mix feelings exist regarding deducting Solo 401k provider annual plan fees. Some don't take a deduction because a Solo 401k has no common-law employees. Others take a deduction as a 401k start-up deduction, while others take it as a business expense. I tend to support that it is not deductible since a Solo 401k has no common-law employees.