Stable Value Fund

Report a stable value fund and income produced by the fund in Schedule A. If you hold a stable value fund through a current or former employer’s retirement plan, report your participation in the plan in Schedule C, Part II. Report stable value funds held by your spouse in Schedule A only. 

Stable Value Fund: An Example

For You

Schedule A

Report a stable value fund if the value of the fund was more than $1,000 at the end of the reporting period, or if the fund produced more than $200 in income during the reporting period.

Block A: Provide the name of the stable value fund. Also provide the name of the company that manages the fund (e.g., Fidelity, Vanguard, T. Rowe Price, etc.). In addition, if you hold the asset through a retirement plan, indicate the type of plan (e.g., defined contribution plan, 401(k), 403(b), 457, etc.).

Block B: Mark the column that corresponds to the value of the stable value fund.

EIF: Just to the right of Block B is a column identified as “Excepted Investment Fund” (EIF). Stable value funds often qualify as excepted investment funds. In such cases, mark the “Excepted Investment Fund” column.

Block C: Mark the “Amount” column that corresponds to the amount of income produced by the stable value fund during the reporting period.

Schedule C, Part II

If you hold the stable value fund through a retirement plan, you also need to report your participation in the plan in Schedule C, Part II.

Terms: Note the type of retirement plan (e.g., 401(k), 403(b), 457, etc.) and indicate whether your employer will continue to make contributions to the plan.

Parties: Provide the name of the employer as well as the city and state in which the employer is located.

Date: Provide the month and year in which you began participating in the plan. This often is the date you became an employee of the organization.

For Your Spouse

Schedule A

Report your spouse’s stable value fund in the same way as you would report a stable value fund of your own, as described above.

Schedule C, Part II

Do not report a retirement plan in which your spouse participates in Schedule C, Part II.

 

This guide is not intended to provide investment advice, and you should not rely on statements in this guide when making investment decisions.