Form 5500SF and Plan holding DFE

[Guest Ian Paige]

Is a small plan holding an asset which is a DFE ineligible to file form 5500 SF because of that?

I think the answer is the sponsor is eligible to file SF, provided the DFE (and every other plan asset) has a readily determinable fair market value and the other non-asset conditions are met.

I went to http://www.regulations.gov/search/Regs/home.html#home, selected "Rules" and pasted "29 CFR 2520.103-1©(2)(ii)©" from EBSA's instructions into the keyword textbox and it immediately served up this Federal Register document! The reg is pretty clear (please see page 20 of the PDF).

EBSA_2007_0045_0001_1_.pdf