Investment Advisory Fees paid

I was recently informed at a professional conference that payment of advisory fees from an IRA are allowable and considered a non-taxable distribution from an IRA? Is this correct? Two earlier postings appear conflicted. One yes; one not so sure. If this is authorized, can you direct me to an IRS publication or other information where I can confirm that?
Thanks.



See att’d copy of prior post:

http://www.irahelp.com/cgi-bin/forum/index.cgi/noframes/read/21194

Due to PLR 2005 07021, if the fees are part of a “wrap fee”, he is on more solid ground than if they are advisory fees only. To be sure, ask the IRA custodian if the payment will generate a 1099R, because that is what the IRS will be looking at.

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