5500 Filing Requirements for MTIA / Plan

[Guest CraigH]

A single employer sponsors our 5 401k/PS plans that co-invest their assets in privately managed portfolios that are custodied by a banking institution. It is clear to me how file the 5500 for the MT and the plans with regards to these investments.

However, these plans also co-invest their assets in a mutual fund, two money market funds, and an ETF custodied not at the bank, but at the mutual fund's sponsoring the investment. For these assets, do I include or exclude them as part of the MT filing. If excluded, then am I correct in assuming that I then have to report each plan's interest in these investments on each plan's corresponding line on schedule H?

Thank you in advance.

[JanetM]

Think of it this way.

5 plans have an investment in a MT. That MT files 5500 for only the assets in the MT. Then each plans has entry on MT investment & earnings lines.

5 plans have other investments other than MT. Those assets are reported as if there was no MT.

Clearer now?