Report a stable value fund held in your retirement account or plan in Part 2.  In addition, report your participation in the retirement account or plan in Part 3 (see Part 3 of this guide for details).

For You

Part 2

Report a stable value fund if the value of the stable value fund was more than $1,000 at the end of the reporting period.

Description:  Provide the name of the stable value fund and the institution that manages the fund (e.g., Fidelity, Vanguard, T. Rowe Price, etc.), unless the institution is part of the fund name.  In addition, although not required, it is helpful if you indicate the type of account or plan in which the fund is held (e.g., defined contribution plan, 401(k), 403(b), 457, etc.).

EIF:  Stable value funds often qualify as excepted investment funds.  In such cases, select “Yes” for this field.

Value:  Report the value of the stable value fund by selecting the appropriate category.

Income Type:  Do not complete this field for EIFs.

Income Amount:  Select the “None (or less than $201)” category for funds held within a retirement plan or account.  OGE does not treat tax-deferred income accruing within a retirement plan or account as having been received because of the limitations on withdrawal and other regulatory requirements governing such plans and accounts.  You, however, would report distributions as having been received.  See the entries for defined contribution plans and individual retirement accounts.