Can this plan FILE with an SF?

Hi,

A DB Plan at year end receives the following statement in regard to their plan assets:

                                                                                                                            Levonte Capital                                                                                                                                                                                                                                                                                            Capital Statement 12/31/2021

                                                                                          Asset 1 -Howard Avenue  $250,000

                                                                                         Asset 2  Clearstream            500,000

                                                                                         Asset3  Flushing Ave             600,000

                                                                                          Total Plan assest               $ 1,350,000

Is this considered eligible assets for an SF? Thank you.

Thay appear to be capital contributions, not values. What do you think?

I have no idea what those assets are but do they fall under this definition from the 5500-SF instructions?

Quote

At all times during the plan year, the plan was 100% invested in certain secure, easy to value assets such as mutual fund shares, investment contracts with insurance companies and banks valued at least annually, publicly traded securities held by a registered broker dealer, cash and cash equivalents, and plan loans to participants that meet the definition of “eligible plan assets” (see the instructions for line 6a);

They look like LLC/partnership investments which provide k-1s at the end of the plan year for the plan asset valuation. In general, they are considered as non-qualified assets thus not eligible for SF and must file 5500 plus 100% ERISA bond coverage.

Just speculating.