Skip to content
September 28, 2026
Bank Season
Bank SeasonSubscribe

Fees and costsSubscriber

The full cost of a managed portfolio, counted line by line

The advisory fee is the only cost most clients ever see on a statement. Four more sit underneath it, and together they usually exceed the one on the invoice.

SVSoren VinterEurope Correspondent

September 11, 2026 at 2:35pm GMT

Illustrative. Bank Season is an editorial prototype. This story, its sources, the issuers named in it and every figure it quotes are invented to demonstrate the publication. Nothing here is reported fact or investment advice. Read the disclosure.

The advisory fee is the number everybody argues about and it is rarely the largest one. A client paying one percent for management is usually paying something closer to one and three quarters once the costs sitting inside the funds, the costs of trading them, the drag from uninvested cash and the tax generated by turnover are counted. None of those four is hidden, exactly. They are disclosed in four different documents, in four different formats, none of which adds them up.

The five cost layers in a representative managed portfolio

LayerTypical rangeRepresentative figureWhere it is disclosedNegotiable
Advisory or management fee0.50% to 1.25%1.00%Advisory agreement and quarterly invoiceYes, above $1m
Underlying fund expenses0.03% to 0.95%0.38%Each fund prospectusOnly by changing funds
Trading and spread costs0.02% to 0.35%0.11%Rarely disclosed at allIndirectly, through turnover
Cash drag0.00% to 0.30%0.09%Statement, if you compare cash to the targetYes
Tax on turnover, taxable accounts0.00% to 0.90%0.16%Annual tax form, after the factYes, through location and turnover

Representative figures are Bank Season estimates for a $2m balanced portfolio at a mid-sized US advisory firm using a mix of active and index funds. Tax drag assumes a 24% federal bracket and 31% annual turnover.

That adds to 1.74%. The client sees 1.00% on the invoice and a set of returns that are reported net of everything, which means the other 0.74% is real, paid, and invisible in the only document most people read.

1.74%

All-in annual cost of a representative managed portfolio

Against an advisory fee of 1.00% shown on the quarterly invoice. The remaining 0.74% is paid but not itemised anywhere the client routinely reads.

All-in cost by service model, $2m taxable portfolio

Service modelAdvisory feeFund expensesTrading, cash and taxAll-in cost
Full service wealth management1.00%0.38%0.36%1.74%
Independent adviser using index funds0.85%0.07%0.14%1.06%
Hybrid digital advice0.30%0.09%0.11%0.50%
Flat fee planner plus self-managed index funds0.18%0.06%0.09%0.33%
Self-managed index funds, no advice0.00%0.06%0.08%0.14%

Flat fee planner modelled at $3,600 a year expressed as a percentage of $2m. Bank Season estimates. Advice has value and this table prices it rather than judging it.

The point of that table is not that advice is worthless. It is that advice costs what it costs and the client should know the figure, because the decision to pay 1.4 percentage points more than the cheapest option is defensible when it buys behaviour management, tax planning and estate coordination, and indefensible when it buys a quarterly review meeting and a model portfolio.

Tax drag by turnover and account type, on a portfolio returning 7% gross

Annual turnoverTaxable account, 24% bracketTaxable account, 37% plus surtaxTax-deferred accountRoth account
5%, index fund equivalent0.06%0.10%0.00%0.00%
15%0.11%0.19%0.00%0.00%
31%, representative active blend0.16%0.31%0.00%0.00%
60%0.34%0.61%0.00%0.00%
100%, tactical allocation0.52%0.90%0.00%0.00%

Assumes realised gains split 70% long term and 30% short term, which is typical for a strategy with meaningful turnover. State tax is excluded and would add materially in high tax states.

0.90%

Annual tax drag on a fully turned over taxable portfolio in the top bracket

Against 0.10% for an index fund equivalent in the same account. Identical gross returns in both cases.

The last two columns are the reason asset location matters more than most fee negotiations. The same strategy costs nothing in tax inside a retirement account and up to ninety basis points a year in a taxable one. Moving the high turnover sleeve into the tax-deferred account and holding the low turnover equity in the taxable account is free, requires no negotiation with anyone, and is worth more than shaving fifteen basis points off an advisory fee.

Terminal value of $2m after twenty five years at 7% gross, by all-in cost

All-in costNet returnValue at year 25Cost paid over 25 yearsShortfall against 0.14%
1.74%5.26%$7.20m$3.65mminus $3.24m
1.06%5.94%$8.46m$2.39mminus $1.98m
0.50%6.50%$9.67m$1.18mminus $0.77m
0.33%6.67%$10.07m$0.78mminus $0.37m
0.14%6.86%$10.44m$0.41mn/a

Identical 7% gross return in every row. Cost paid is the difference between the gross and net terminal values. Bank Season model, illustrative and not a forecast.

Cumulative cost as a share of what the portfolio would otherwise be worth

All-in cost 1.74%All-in cost 0.42%
−2.46%9.32%21.1%32.9%44.7%Year 5Year 10Year 15Year 20Year 25Year 30

Percentage of the gross terminal value consumed by all-in costs, by year. Both paths assume a 7% gross return on $2m.

Five questions and the document that already contains the answer

QuestionWhere the answer isWhat to look for
What is the total advisory fee, including any platform chargeAdvisory agreement, fee schedule sectionSeparate platform or custody fees listed apart from the advisory rate
What do the underlying funds costHoldings statement plus each fund's summary prospectusAsset weighted average, not the simple average
How much turnover is therePrior year tax form for the accountRealised gains as a share of the account value
How much cash is being heldMonthly statementCash as a share of the account against the stated target
Does anyone receive payment for the products usedForm disclosing conflicts of interestRevenue sharing, twelve b-one fees, proprietary fund use

Every one of these documents is already sent to the client. None of them presents the total, which has to be assembled by hand.

Assembling it takes an afternoon and the result is durable, because cost is the one input to a portfolio's outcome that is known in advance. Returns are a forecast. Inflation is a forecast. The fee schedule is a fact, and it is the only lever a household can pull that produces a guaranteed improvement in the terminal number rather than a probable one.

The right conclusion is not always to pay less. A household that panicked in 2020 and was talked out of selling by an adviser has already received value that exceeds two decades of fee differential. The conclusion is to know the figure, compare it to what the relationship delivers, and make the trade deliberately rather than by default, which is how nearly every managed portfolio in the country currently arrives at its cost.

Related reading

The morning brief

What moved overnight, on your screen before the open.

One email at 6:30am New York time. Rates, futures, the two stories that will set the tone, and nothing else. Free, and you can leave in a click.

This is a prototype. The form does not send and no address is stored. See all four newsletters