Is the value of TIAA Traditional Annuities reported as assets on schedule H or schedule I?
No. TIAA Traditional Annuity contracts are fully allocated contracts issued by TIAA, which is an insurance company. According to the instructions to Form 5500 under “Limited Pension Plan Reporting,” account balances in such contracts are not reported as assets on schedule H or schedule I. Note: The value of contributions and transfers to the plan’s TIAA Traditional Annuity contracts during the current plan year is, however, reported on line 2e(2) of schedule H, and on line 2e of schedule I as a payment to an insurance carrier for the provision of benefits.
