STIF Fund that is also a common trust fund - should it be reported as

[Guest SAG]

We have a client that has plan assets invested in a short term investment fund (STIF) that also happens to be a common trust fund. Our dilemma is on how to report this in the Statement of Income and Expenses on Schedule H. The instructions seem to indicate that STIF funds should be reported on line (B)(1) - the Interest Bearing cash line. This, however, is a common trust fund, so should it be reported on line (B)(6) - the common/collective fund line? It appears that both lines would a reasonable place to report the earnings, but I'm leaning more towards the common/collective line. Your thoughts on this issue would be most appreciated. Thanks.