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Posted

Two plans with participant directed investments maintained by two separate members of a controlled group have one contract account at Manulife Financial. The monies in the plan are kept separate by "division" within the contract. Is this a master trust or not?

For clarification, each plan is sponsored by only one of the members of the controlled group.

"What's in the big salad?"

"Big lettuce, big carrots, tomatoes like volleyballs."

Posted

Off the top of my head, I would guess no. First, you don't have a banking type institution or trust. But more importantly, you don't have two layers (i.e., you don't have both the interest in the trust and underlying assets), do you?

Posted

My vote is no. You have contracts only. Just because you share one doesn't make for master trust.

JanetM CPA, MBA

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