Some of our participants have a combination of tax-exempt contributions (for which taxes will never have to be paid on contributions of investment earnings) and traditional 401(k). If we were to move them to a Safe Harbor IRA, pre-tax amounts would be distributed to a Safe Harbor traditional IRA and tax-exempt amounts to a Roth IRA. Does anyone have some experience with this; would the accounts be assessed a single fee or two fees for two different accounts? Thank you.