Jump to content

Small Plan Audit Waiver


Recommended Posts

The preamble to the PWBA regs (Oct 19, 2000) makes it reasonably clear that stocks, etc., held by a registered broker-dealer, are qualifying assets. I don't know much about the stock investment end of financial services. Could we reasonably assume that in an annual data gathering pamphlet, if the client answers "yes" to a question such as, "Are the stocks and bonds held by a registered broker-dealer" that these are qualifying assets? Or do we need to take the extra step to ask who actually physically holds the stock certificates? Obviously we'll also need to know the name of each brokerage firm for the SAR disclosure.

I'd be interested to hear how the rest of the world is handling this. Thanks in advance!

Link to comment
Share on other sites

Thanks for the response. I probably wasn't too clear on what I'm trying to find out. Suppose (as Trustee) you go down the street to your local stockbroker - you instruct them to purchase you 1000 shares of IBM. This is where my ignorance of the stock world comes in. I've heard that you have a choice - you can have the stock certificates physically delivered to you, to keep in your posession, although this is rarely done. Or you can have the stockbroker hold them in the brokerage account, and you will just get a reporting monthly, annnually, whatever.

I'm not sure if the above is accurate. If so, it would seem that if as Trustee you physically hold the certificates, it would NOT be a qualifying asset. Hence my question - as a TPA, must one take the extra step to determine who actually holds the stock certificates, or is an affirmative answer from the Trustee that the stock was PURCHASED from a registered broker sufficient? Maybe I'm just being paranoid! Thanks again.

Link to comment
Share on other sites

Create an account or sign in to comment

You need to be a member in order to leave a comment

Create an account

Sign up for a new account in our community. It's easy!

Register a new account

Sign in

Already have an account? Sign in here.

Sign In Now
×
×
  • Create New...