Another thread got me thinking about this again. It was more appropriate to post it here.
So here is just one more great reason to pre-pay the fees. I remember reading somewhere that investment related fees (like broker commissions) were deductible.
From IRA Custodial document:
Some of these fees may be deductible on your federal income tax return if you itemize
your deductions and if you pay the fee directly, prior to the fee being charged to your
account, during the same calendar year for which you are claiming the deduction.