Non-qualifying Plan Assets

[Guest LHart]

Where can I find a list of assets that fall under the non-qualifying asset umbrella?

[david rigby]

Not sure there is such a list, but this might be helpful.

http://www.cigna.com/professional/pdf/Smal...eCPA-finalT.pdf

[Guest LHart]

You can find plenty of information regarding what IS qualified, but there is nothing out there that really clarifies what isn't. Everyone gives the same example: real estate . . . so suppose your real estate investments are in a "real estate fund" held by your reputable financial institution, is that qualified or non-qualified?

I think I read somewhere that CDs are a non-qualified asset, yet they are held by financial institutions on the "okay" list . . .

I would just like something definitive, but there doesn't appear to be a source to reference . . .

[WDIK]

If it is possible to categorize a "qualified" asset, what more information is needed?

[david rigby]

I don't think a real estate mutual fund is the same as real estate. For example, they would be recorded in different places on a 5500 Schedule H. (Of course, each asset would be evaluated on its own merits.)