group annuity products and schedule of assets held for investment

[Guest jbrianhill]

We administer a number of plans that use group annuity products that hold units of mutual funds, such as Manulife and Nationwide's Best of America products. Some of these are large plans that require Schedule H and the related schedule of assets held for investment. The format for that schedule includes cost basis of the assets, which is generally not available to us in the case of these annuity-wrapped mutual funds. Is there any special rule relating to group annuity products, and if not, are we going to have a problem if the cost basis is not listed?