PLAN SPONSOR REPORTING & AUDIT GUIDE · 2016. 2. 21. · TIAA-CREF has compiled this guide to help answer some questions you and your financial and legal advisors may have as you

PLAN SPONSOR REPORTING & AUDIT GUIDE2009 PLAN YEAR REPORTINGFOR CLIENTS WITH QUALIFIED AND 403(b) PLANS

For Institutional Investor Use Only. Not for Use With or Distribution to the General Public. Version 1.0

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SECTION ONE. INTRODUCTION

CHAPTER 1: TIAA-CREF

1.1 Regulatory Changes

1.2 The Plan Sponsor Reporting & Audit Guide

1.3 How Plans Using TIAA-CREF Contracts Are Structured

SECTION TWO. PLAN SPONSOR GUIDE

CHAPTER 2: YEAR-END REQUIREMENTS

2.1 Responsibilities Of The Plan Administrator2.1.1 Satisfying Reporting and Disclosure Requirements2.1.2 Responsibilities as a Plan Fiduciary

2.2 Overview Of 2009 Form 5500 Filing Requirements2.2.1 Form 5500 Exemptions2.2.2 2009 Form 5500 Schedules2.2.3 Additional Required Disclosure2.2.4 When to File Form 5500 and Form 8955-SSA2.2.5 How to File Form 55002.2.6 How to File Form 8955-SSA

2.3 Audit Requirements

2.4 Limited Scope vs. Full Scope Audit

2.5 Compliance Calendar

CHAPTER 3: PLAN YEAR-END REPORT PACKAGE OVERVIEW

3.1 Summary of Reports

3.2 Obtaining Reports Using The Web3.2.1 Comma-separated value (.csv) File Format

3.3 Timing of Report Distribution

3.4 Requesting Secure Access

3.5 Requesting Plan Reporting Aggregation

CHAPTER 4: REPORT DESCRIPTION, SAMPLES AND USE

4.1 Certified Financial Reports4.1.1 Certification Statement4.1.2 Schedule of Assets Held for Investment4.1.3 Statement of Changes to Net Assets4.1.4 Footnotes to the Statement of Changes to Net Assets

4.2 Supplemental Financial Reports4.2.1 Participant Detail Summary4.2.2 Transaction History by Date Report4.2.3 Transaction History by Fund Report4.2.4 Contribution Report4.2.5 New Loan Issued Report for Participant Loans4.2.6 New Loan Issued Report for Plan Loans4.2.7 Loan Activity Report for Participant Loans4.2.8 Loan Activity Report for Plan Loans4.2.9 Outstanding Loan Report for Participant Loans4.2.10 Outstanding Loan Report for Plan Loans4.2.11 Distribution Report4.2.12 Forfeiture Account Report4.2.13 Payroll Summary Report4.2.14 Participant Count

4.3 Supplemental Financial Reports (May also be called Plan Sponsor Reports)

4.3.1 Missing Dates Report4.3.2 Asset Allocations Statistics4.3.3 Nearing Retirement Age Report4.3.4 Minimum Distribution Monitoring Report4.3.5 Small Cash Out Monitoring Report4.3.6 Distribution Tax Information Report4.3.7 Summary of Fees and Compensation for Your Plan4.3.8 Investment Fee & Expense Disclosure4.3.9 Direct Fees Paid from Plan Assets4.3.10 Service Provider Summary

SECTION THREE. AUDIT GUIDE

CHAPTER 5: GENERAL AUDITOR GUIDANCE

5.1 Auditor Access to the Web

5.2 Requests for Additional Information

CHAPTER 6: STATEMENT ON AUDITING STANDARDS NO. 70

6.1 SAS 70, In General

6.2 TIAA’s SAS 70 Reports

CHAPTER 7: REPORTING INFORMATION RELATED TO TIAA-CREF INVESTMENTS

7.1 TIAA Traditional Annuity and TIAA Stable Value Annuity7.1.1 Reporting Investments in the TIAA Traditional Annuity

on the Form 5500

7.2 TIAA Real Estate Account7.2.1 Reporting Investments in the REA on the Form 5500

7.3 Plan Asset Valuation7.3.1 Frequency with which TIAA-CREF Values Plan Assets 7.3.2 FAS 157 – Fair Value Measurement

7.4 Participant Loans vs. Plan Loans

SECTION FOUR. FREQUENTLY ASKED QUESTIONS

SECTION FIVE. APPENDICES

A. Appendix A — Sample Plan Sponsor Reporting PackageB. Appendix B — Acronyms and AbbreviationsC. Appendix C — Illustrative Formats for Financial StatementsD. Appendix D — Form 5500 Mapping

TABLE OF CONTENTS

TIAA-CREF has compiled this guide to help answer some questions you and your financial and legal advisors may have as you complete theERISA reporting for your qualified plan. If you have comments or additional questions, call TIAA-CREF at 1 888 TIA-SRVC (1 888 842-7782).

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SECTION ONEINTRODUCTION

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CHAPTER 1

TIAA-CREFPROVIDING RETIREMENT PLAN SOLUTIONS FOR THE ACADEMIC, MEDICAL,CULTURAL AND RESEARCH COMMUNITIES

1.1 REGULATORY CHANGESIn late 2007, the Department of Labor, InternalRevenue Service and the Pension Benefit GuarantyCorporation published final regulations and revisedforms relating to changes in Form 5500 AnnualReturn/Report requirements. The Form 5500 AnnualReturn/Report is the principal source of informationand data available to federal agencies, Congress andthe private sector concerning the funding, operationand investments of the nation’s pension and welfarebenefit plans.

Key changes made by the final regulations include:

• Elimination of the limited reporting previouslyallowed for Internal Revenue Code section 403(b)plans subject to Title I of ERISA;

• Increased financial disclosure by 403(b) planssubject to Title I of ERISA by providing reportingand disclosure parity to other Title I plans;

• Mandatory electronic filing of the Form 5500; and

• A new, simplified annual reporting form for smallplans with secure, easy-to-value investments heldby regulated financial institutions.

Plans and service providers will not generally berequired to comply with these changes until the duedate for the plan’s 2009 Form 5500 (the form year isdetermined by the calendar year containing the firstday of the plan year being reported). See the filingcalendar by plan year in Section 2.2.4.

1.2 THE PLAN SPONSORREPORTING & AUDIT GUIDEThis Guide provides the information you will need forstandard plan reporting and auditing for an ERISAretirement plan funded in whole or in part by investmentproducts provided by TIAA, CREF, TIAA-CREF or anyother investment product recordkept by TIAA-CREF.The Guide includes:

• Year-end and regulatory reporting requirements,an overview of the reporting data that TIAA-CREFprovides, and descriptions and samples of the TIAA-CREF reports

• An overview of audit guidelines, information on theSAS 70 reports, and reporting information relatingto TIAA-CREF investment products

• Frequently asked questions

• Commonly used acronyms

• Examples of plan-level financial statements usingTIAA-CREF investment products

TIAA-CREF is available to work directly with planadministrators to review the Guide and offer assistancewhen needed. Contact your Institutional Liaison formore information. If you are served by the AdministratorTelephone Center, contact a TIAA-CREF consultantat 888 842-7782.

TIAA-CREF will supplement this Guide through avariety of communications designed to brief you on anyfurther clarifications in relation to the regulations andproviding continuing practical guidance. You will find

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articles posted on the TIAA-CREF Plan Administratorwebsite, the online 403(b) Resource Center and in themonthly e-newsletter for plan administrators, ACCESS: TIAA-CREF.

TIAA-CREF is unable to provide legal or tax advice, so

we strongly encourage you to discuss matters pertaining

to regulations governing your retirement plans with your

tax or legal advisor.

1.3 HOW PLANS USING TIAA-CREFCONTRACTS ARE STRUCTUREDUnlike many trusteed plans, the retirement plan of aninstitution using TIAA and CREF annuities is funded,in whole or in part, by individually controlled TIAAand CREF fixed and variable annuity contracts.Contributions made by the employer and the participantcan be allocated by the employee between the TIAAand CREF contracts, and, if the plan so provides, toother investment options available under the terms ofthe plan. Both qualified and 403(b) plans may also offera brokerage window investment option within whicha participant may select from an expanded menu ofinvestment choices. Plan investments in mutual fundsare held in trust by qualified plans and under custodialaccounts for 403(b) plans.

Other key considerations of TIAA and CREF contractsinclude, but are not limited to:

• The TIAA Traditional Annuity is a fixed-dollarannuity, an investment product offered by TeachersInsurance and Annuity Association (TIAA), aninsurance company. Contributions to the TIAATraditional Annuity purchase a contractual orguaranteed amount of future benefits for theparticipant. Investments in the TIAA TraditionalAnnuity are secured by the general assets ofTIAA and backed by TIAA’s claims-paying ability.Liquidity restrictions apply to the TIAA Traditionalunder annuity contracts used to fund primaryretirement plans such that transfers and distributionsmust be made over a period of up to 10 annualinstallments. A plan’s allocation in the TIAATraditional Annuity is carried at contract value(which approximates fair value) in all plan and

participant reporting. Because of the complexityof the vintage system, a plan’s investment in theTIAA Traditional Annuity is unitized for earningscalculations. As a result, realized and unrealizedappreciation/depreciation will appear in the plan-level reporting.

You should include TIAA Traditional Annuity assetsin the plan’s financial statements and Form 5500 filing.

The treatment of the TIAA Traditional Annuity forpurposes of Form 5500 filings has been discussed inthe auditing community during the past few years.It has historically been TIAA’s position that theTIAA Traditional Annuity represents a fully allocatedannuity contract as contemplated under ERISAand is, therefore, exempt from regulatory reporting.To bring finality to this issue for our clients, werequested a formal advisory opinion from theDepartment of Labor in April 2009. The recentlyreleased DOL Advisory Opinion 2010-01A providesthat the TIAA Traditional Annuity and its relatedfinancial activities should be included in your plan’sfinancial statements and Form 5500 filings startingwith the 2009 plan year filings. For qualified plans,the DOL response further states that qualified plansare not required to file an amended Form 5500 for2008 or prior years in which TIAA TraditionalAnnuity was reported as an “allocated” contract.

• The TIAA Stable Return Annuity is a fixed-dollarannuity product offered by TIAA, an insurancecompany. Contributions to the TIAA Stable ReturnAnnuity buy a contractual or guaranteed amountof future benefits for the participant. Allocationsto the TIAA Stable Return Annuity are backed bythe general assets of TIAA and subject to TIAA’sclaims-paying ability. The TIAA Stable Return annuityis immediately liquid to an investing participant.The TIAA Stable Return Annuity does not havewithdrawal restrictions. A plan’s investment in theTIAA Stable Return Annuity is carried at contractvalue (which approximates fair value) in all plan andparticipant reporting.

You should include TIAA Stable Return Annuityassets in the plan’s financial statements and Form5500 filing.

SECTION 1: CHAPTER 1

www.tiaa-cref.org/plansponsors

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It has historically been TIAA’s position that theTIAA Stable Return Annuity represents a fullyallocated annuity contract as contemplated underERISA and is, therefore, exempt from regulatoryreporting. Although the Advisory Opinion discussedabove did not include the Stable Return Annuity,TIAA-CREF believes it to be closely aligned to the TIAA Traditional Annuity and shouldbe reported similarly.

• The TIAA Access Annuity (TIAA Access) is aseparate account of TIAA, an insurance company. Itis also registered with the Securities and ExchangeCommission (SEC) as an investment company underthe Investment Company Act of 1940. It operatesas a unit investment trust and is a variable annuity.As such, it will invest in shares of underlying mutualfunds. Contributions to TIAA Access buy accumula-tion units whose value is calculated daily. The valueof a participant’s investment rises and falls with thereturn on the underlying assets.

• TIAA Real Estate Account (REA) is a separateaccount of TIAA, an insurance company. It is also avariable annuity. To the extent that assets of a plansubject to ERISA are invested in the REA, TIAAwill be acting as an “investment manager” as thatterm is defined under section 3(38) of ERISA.Contributions to the REA buy accumulation unitswhose value is calculated daily. The value of aparticipant’s investment rises and falls with thereturn on the underlying assets in the REA. TheREA files its own Form 5500 as a pooled separateaccount thereby affording investing plans with limitedrelief in filing their own Form 5500. See Section 7.2for additional information. Audited financialstatements are available at tiaa-cref.org.

• CREF is registered with the SEC as an open-enddiversified management investment company.Contributions to the CREF variable annuityaccounts buy accumulation units whose value iscalculated daily in the CREF accounts selectedby the participant. The value of a participant’saccumulation rises and falls with the returns onassets in the portfolios of the accounts he or shechooses. CREF issues variable annuities and issubject to the supervision of the New York StateInsurance Department and, as an insurancecompany, is subject to the jurisdiction of insurancedepartments in several other jurisdictions. Auditedfinancial statements are available at tiaa-cref.org.

• The TIAA-CREF Funds (the Funds) are a statutorytrust registered with the SEC under the InvestmentCompany Act of 1940 as an open-end managementinvestment company. Contributions to the Fundspurchase accumulation units whose net asset valueis calculated daily in the mutual fund(s) selected bythe participant. The value of a participant’s investmentrises and falls with the return on the underlyingassets in the portfolios of the individual mutualfund he or she chooses. The Lifecycle Fundsare components of the Funds. Audited financialstatements are available at tiaa-cref.org.


www.tiaa-cref.org

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SECTION TWOPLAN SPONSOR GUIDE

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CHAPTER 2

YEAR-END REQUIREMENTS

2.1 RESPONSIBILITIES OF THE PLAN ADMINISTRATORUnder ERISA, the plan administrator is the person,position or entity specifically designated as such underthe terms of the plan. If a plan administrator is notspecifically named, then the employer generallyassumes the role of plan administrator. The planadministrator is responsible for determining partici-pants’ eligibility; determining benefits due under theplan; responding to benefit claims and appeals; andinterpreting all plan provisions. The plan administratoralso prepares the plan’s financial statements andengages a qualified independent public accountant ifthe plan’s financial statements are subject to audit.In accordance with ERISA, the plan administrator isalso responsible for:

• Providing an appropriate governance structureand control environment, including policies andprocedures, to ensure that the plan operates inaccordance with its terms and regulatory guidance

• Maintaining the form of the plan document andplan records

• Operating the plan for the exclusive benefit of theplan participants

• Administering the plan in accordance with its terms

• Responding to participants, beneficiaries andregulatory authorities

• Distributing the summary plan description, summaryannual report and benefit statements for planparticipants and beneficiaries under the plan

2.1.1 SATISFYING REPORTING ANDDISCLOSURE REQUIREMENTS

Annually, plan administrators of 401(a), 401(k), 403(a)and ERISA 403(b) plans must file Form 5500 and allapplicable schedules with the Department of Labor. Planadministrators are also required to provide participantswith a summary plan description, summary of materialmodifications, if applicable, and a summary annualreport. See Section 2.5 Compliance Calendar forapplicable due dates for each.

ERISA 403(b) plans may be required to file a morecomprehensive — or, a first-time filing — Form 5500and applicable schedules beginning with the 2009 planyear (i.e., plan years that begin in 2009). You can visitthe TIAA-CREF 403(b) Resource Center for updatesabout the regulations, action items and assistance thatTIAA-CREF can provide.

403(b) plans that are not established and maintainedby an employer may be referred to as safe harbor or non-ERISA 403(b) plans. These plans are not subject toERISA and are therefore not subject to ERISA’s Form5500 or audit requirements. These plans accept onlyemployee salary reduction contributions and there islittle or no employer involvement beyond the remittanceof the employee contributions to a vendor. See theDepartment of Labor’s Field Assistance Bulletin 2007-02 (www.dol.gov/ebsa/regs/fab2007-2.html) formore information on these plans.

TIAA-CREF will continue to provide regular communi-cations and educational materials, offer webinars andclient workshops, and continue to provide updatesthrough our monthly e-newsletter, ACCESS: TIAA-CREF.You can review the schedule of our administratorwebinars on the Plan Administrator website.

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2.1.2 RESPONSIBILITIES AS A PLAN FIDUCIARY

A fiduciary is generally an individual or a group of peoplewho use discretion or judgment in the managementand administration of an employee benefit plan. Eachplan must name at least one fiduciary in the formalplan document by name, position or title. Generally,the employer or an administrative committee servesin this capacity.

A plan fiduciary must follow the Exclusive Benefit Rule,acting for the exclusive purpose of providing benefitsto plan participants and beneficiaries. Additionalresponsibilities of a plan fiduciary may include:

• Carrying out duties with the care, skill, prudenceand diligence under the then-prevailing circumstances

• Operating the plan in accordance with the plandocument and ERISA

• Preparing the plan’s financial statements andengaging an independent qualified public accountantto audit the financial statements, if required

• Providing applicable participant communicationsconsistent with the plan document

• Providing diversification in the selection of planinvestments to minimize the risk of substantiallosses to participants and beneficiaries

• Reviewing plan expenses and paying from the planonly those reasonable direct expenses of administeringthe plan and investing plan assets but only ifthe payment of such expenses is permitted underthe terms of the plan (see the Service & FeeDisclosure Guide)

• Avoiding any conflicts of interest including transac-tions involving a sale between the plan and a partyin interest, loans or extensions of credit between theplan and a party in interest, transfers to or use ofplan assets for the benefit of a party in interest orany transactions that do not meet ERISA statutory,class or individual exemptions

2.2 OVERVIEW OF 2009 FORM 5500FILING REQUIREMENTS All retirement plans subject to ERISA have reportingrequirements. With minor exceptions (see 2.2.1 forexceptions), these plans will file a Form 5500 to meettheir reporting requirements. The Form 5500, includingrequired schedules, is filed with the Department ofLabor annually (see Section 2.2.4 for a filing calendar).Beginning with the 2009 plan year, the Form 5500must be filed electronically. Form 5500-EZ, if required,will continue to be filed manually with the InternalRevenue Service for plans covering only sole propri-etors, partners and their spouses (no common-lawemployees). Such plans may also file Form 5500-SFelectronically with the Department of Labor insteadof filing Form 5500-EZ with the IRS. However, doingso will allow the Form 5500-SF to be viewed on publicdomain websites.

A small plan may be eligible to file the new Form5500-SF with its shortened reporting requirements(no schedules are attached). If a small plan is noteligible to file Form 5500-SF, it must file the Form5500 including required schedules. To be eligibleto file Form 5500-SF, a small plan must meet thefollowing conditions:

1. The plan covered fewer than 100 participants at thebeginning of the plan year (the 80 – 120 rule applies;see Note in Section 2.3)

2. The plan met the conditions for being exempt fromthe requirement that the plan’s books and recordsbe audited by an independent qualified publicaccountant (see Section 2.2.1)

3. The plan did not hold any employer securities at anytime during the plan year

4. At all times during the plan year, the plan had 100%of its assets invested in certain secure investmentswith a readily determinable fair value (plan assetsrecordkept by TIAA-CREF qualify)

5. The plan is not a multiemployer plan


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For purposes of the Form 5500, “eligible plan assets”are assets that have a readily determinable fair marketvalue, are not employer securities and are held orissued by a bank or similar financial institution (e.g.,trust companies, savings and loan associations, domesticbuilding and loan associations, credit unions), aninsurance company qualified to do business underthe laws of a state; organizations registered as brokerdealers; investment companies registered under theInvestment Company Act of 1940; or any otherorganization authorized to act as a trustee for individualretirement accounts. Examples of assets that wouldqualify as eligible plan assets for this annual reportingpurpose are mutual fund shares, investment contractswith insurance companies or banks that provide theplan with valuation information at least annually,publicly traded stock held by a registered broker/dealer, cash and cash equivalents held by a bank.Plan and Participant loans are also “eligible planassets” for this purpose whether or not they havebeen deemed distributed.

Beginning with the 2009 plan year, ERISA 403(b)plans will have reporting parity with qualified plans,such as 401(a) and 401(k) plans. This will include theattachment of financial statements for large plansand all required schedules. The abbreviated filingscommonplace for ERISA 403(b) plans ended withthe 2008 plan year.

2.2.1 FORM 5500 EXEMPTIONS

Form 5500 is not required for plans meeting any ofthe following exemptions as these plans are not subjectto ERISA:

• A governmental plan

• A church plan not electing coverage under section401(d) of the Internal Revenue Code

• A tax-deferred annuity plan exempt from ERISAunder DOL regulation 2510.3-2(f), meeting theserequirements:

• Participation is completely voluntary

• Employer involvement is limited to administeringsalary reduction agreements

• Investment options are limited to a numberand selection designed to afford employees areasonable choice

• The annuity companies are permitted topublicize their products to employees

• All rights under the contracts and custodialaccounts are enforceable only by the participant

• The employer receives no direct or indirectconsideration or compensation other thanreasonable compensation to cover the expensesof administering the salary reduction agreements

• An unfunded excess benefit plan under ERISA4(b)(5)

• A Savings Incentive Match Plan for Employees ofSmall Employers (SIMPLE) that involves SIMPLEindividual retirement accounts under Code section408(p)

• A simplified employee pension (SEP) or a salaryreduction SEP described in Code section 408(k) thatconforms to the alternative method of complianceprovided in the Department of Labor regulations

• A pension plan that is a qualified foreign plan withinthe meaning of Code section 404A(e) that does notqualify for the treatment provided in Code section402(e)(5)

• An unfunded pension plan for a select group ofmanagement or highly compensated employees thatmeets the requirement of the Department of Laborregulations, including timely filing of a registrationstatement with the Department of Labor

• An unfunded dues financed pension benefit planthat meets the alternative method of complianceprovided by the Department of Labor regulations

• An individual retirement account or annuity notconsidered a pension plan under the Departmentof Labor regulations

If uncertain as to the application of these exemptions to

your plan, TIAA-CREF recommends that you confer with

the plan’s tax or legal advisor.

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2.2.2 2009 FORM 5500 SCHEDULES

Large plans:

Schedule A Insurance Information

Schedule C Service Provider Information (including termination of the reporting

plan’s accountant or actuary). See the Service and Fee Disclosure

Guide for additional information.

Schedule D DFE/Participating Plan Information – to be included if the reporting

plan had an investment in the TIAA Real Estate Account at any time

during the plan year

Schedule G Financial Transaction Schedules (filed only if the reporting plan had

specific types of financial transactions)

Schedule H Financial Information

Schedule R Retirement Plan Information

Schedule SSA Annual Registration Statement Identifying Separated Participants With

Deferred Vested Benefits – not required to be filed electronically with the

Department of Labor beginning with the 2009 plan year filing. The IRS has

announced that participants formerly reported on Schedule SSA will now

be reported on Form 8955-SSA beginning with the 2009 plan year. This

form is filed on paper with the IRS. The form itself is not available as it

has not been cleared by the Treasury Department as of the release of

this Guide.

Small plans:

Investment products available under plans recordkeptby TIAA-CREF qualify as “eligible plan assets” as thatterm is defined in the instructions to Form 5500-SF(see Section 2.2 for the definition). Therefore, smallplans investing in TIAA, CREF and TIAA-CREF

investment products will be able to file Form 5500-SF.The form has no attachments although Form 8955-SSA,if required, must be filed with the IRS.

If any of a plan’s assets do not meet the definition of“eligible plan assets,” the plan must file a Form 5500as shown here:

Schedule A Insurance Information

Schedule D DFE/Participating Plan Information – to be included if the reporting plan

had an investment in the TIAA Real Estate Account at any time during

the plan year

Schedule I Financial Information – Small Plan

Schedule R Retirement Plan Information

Schedule SSA Annual Registration Statement Identifying Separated Participants With

Deferred Vested Benefits – not required to be filed electronically with the

Department of Labor beginning with the 2009 plan year filing. The IRS has

announced that participants formerly reported on Schedule SSA will now

be reported on Form 8955-SSA beginning with the 2009 plan year. This

form is filed on paper with the IRS. The form itself is not available as it

has not been cleared by the Treasury Department as of the release of

this Guide.

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Electronic filing with electronic signatures arerequired for plan years beginning in 2009. Formore information regarding this change, visitwww.efast.dol.gov.

2.2.3 ADDITIONAL REQUIRED DISCLOSURE

The Form 5500 is summarized in the summary annualreport (SAR). The SAR must be distributed to planparticipants and beneficiaries receiving or entitled toreceive benefits each year within nine months of theend of the plan year. If the filing due date of the Form5500 is extended, the SAR is to be distributed no laterthan two months after the extended due date. Thepreparer of the Form 5500 generally prepares the SARand provides it to the plan sponsor for distribution.For plans electing to use the TIAA-CREF SignatureReady Form 5500 Preparation Service, the SAR willbe included.

2.2.4 WHEN TO FILE FORM 5500 AND FORM 8955-SSA

Retirement plans subject to ERISA are required to fileForm 5500 and Form 8955-SSA no later than the lastday of the seventh month following the end of the planyear. For example, if a plan year ends December 31, 2xx0,

the filing due date is July 31, 2xx1. If the filing due datefalls on a weekend or national holiday, the return’s duedate will be extended to the next business day. Anextension of the filing due date is available:

• By filing Form 5558, Application for Extensionof Time To File Certain Employee Plan Returns,with the Internal Revenue Service on or before theregular filing due date. A copy of the extension mustbe maintained with the plan’s permanent records.The instructions to Form 8955-SSA, when available,will provide instructions concerning attachment ofthe Form 5558 when filing with the InternalRevenue Service.

• By use of the plan sponsor’s tax extension (Form8868, Application for Extension of Time To File anExempt Organization Return or other extensionform as appropriate) if both the plan year and theplan sponsor’s tax year are the same. A copy ofthe extension must be maintained with the plan’spermanent records. The instructions to Form 8955-SSA, when available, will provide instructionsconcerning attachment of the Form 8868 when filingwith the Internal Revenue Service.

• Special extensions as announced by the InternalRevenue Service and the Department of Labor.

FORM 5500 AND FORM 8955-SSA FILING CALENDAR BY PLAN YEAR

If Your Plan Year Ends: Your Filing Deadline: Your Extension Deadline:

January 31 August 31 November 15

February 28 September 30 December 15

March 31 October 31 January 15

April 30 November 30 February 15

May 31 December 31 March 15

June 30 January 31 April 15

July 31 February 28 May 15

August 31 March 31 June 15

September 30 April 30 July 15

October 31 May 31 August 15

November 30 June 30 September 15

December 31 July 31 October 15

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2.2.5 HOW TO FILE FORM 5500

Beginning with the 2009 plan year, TIAA-CREF isoffering an optional Signature Ready Form 5500Preparation Service, providing preparation services ofthe Form 5500 as well as the related SAR and filingoptions. If you are interested in this service, contactyour Institutional Liaison for more information. If youare served by the Administrator Telephone Center,contact a TIAA-CREF consultant at 888 842-7782.

The completed Form 5500 and its related schedulesshould be filed with the Department of Labor as speci-fied in the Form 5500 Instructions under “ElectronicFiling Requirement.” Filing options are (1) use ofEFAST2’s web-based filing system or (2) use of anEFAST2-approved vendor’s filing system. You’ll finddetailed information on electronic filing atwww.efast.dol.gov.

The plan administrator must keep a copy of the Form5500, including schedules, extensions and attachmentswith all required manual signatures, on file as part ofthe plan’s permanent records and must make a papercopy available on request to participants, beneficiaries,Department of Labor and Internal Revenue Service.The Form 8955-SSA should also be maintained withthe plan’s permanent records. However, it should be

released only to the regulatory agencies as it containsconfidential participant information.

2.2.6 HOW TO FILE FORM 8955-SSA

Filing instructions for the Form 8955-SSA have notbeen released by the U.S. Treasury Department as ofthe publication of this Guide. You can review theinstructions, when released, on the Internal RevenueService’s website by entering “8955-SSA” in the searchbox at www.irs.gov/retirement/index.html.

2.3 AUDIT REQUIREMENTS TIAA-CREF provides an Audit Support Toolkit onthe Plan Administrator website. Please visit it formore information on audit support services providedby TIAA-CREF.

Typically, a small retirement plan may waive the auditrequirement if plan assets meet certain requirements.However, in limited circumstances, the plan adminis-trator of a small retirement plan may also be requiredto engage an independent qualified public accountantas outlined below. Refer to the chart here to helpdetermine whether a small plan may waive ERISA’saudit requirement.


SMALL PENSION PLAN AUDIT WAIVER (SPPAW) SUMMARY (WWW.DOL.GOV/EBSA)

Is the plan a pension plan?

Is the Schedule I required as part of the plan’s annual report?

Do at least 95% of the assets of the plan constitute “qualifying plan assets”?

Does the administrator disclose the required information in the SAR and on request?

The conditions for the waiver of an Independent Qualified Public Accountant audit and report have been satisfied.

Small pension plan audit waiver conditions do not apply.

Is each person who handles nonqualifying plan assets properly bonded in an amount that is at least equal to the value of the nonqualifying plan assets?

The conditions for the waiver have not been satisfied.

NO

NO

YES

NO

NO YES

YES

YES

YES

NO

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Generally, for purposes of ERISA, a large plan is a planhaving 100 or more participants on the first day of theplan year and a small plan is one having less than 100on the first day of the plan year. For this purpose, theterm “participant” includes individuals meeting one ofthe following definitions:

1. Active – any individuals who are currently inemployment covered by a plan and who are earningor retaining credited service under a plan. Thiscategory includes any individuals who are eligibleto elect to have the employer make payments to a401(k) qualified cash or deferred arrangement or a403(b) tax-deferred annuity. Active participants alsoinclude any nonvested individuals who are earningor retaining credited service under a plan. Thiscategory does not include (a) nonvested formeremployees who have incurred the break in serviceperiod specified in the plan or (b) former employeeswho have received a “cash out” distribution ordeemed distribution of their entire nonforfeitableaccrued benefit.

2. Retired or separated participants receivingbenefits – any individuals who are retired orseparated from employment covered by the planand who are receiving benefits under the plan. Thiscategory does not include any individual to whoman insurance company has made an irrevocablecommitment to pay all the benefits to which theindividual is entitled under the plan. This categorydoes not include individuals who have annuitizedtheir plan benefits. Such individuals have taken atotal distribution of their benefits and are no longerassociated with the plan.

3. Other retired or separated participants entitledto future benefits – any individuals who are retiredor separated from employment covered by the planand who are entitled to begin receiving benefitsunder the plan in the future. This category doesnot include any individual to whom an insurancecompany has made an irrevocable commitment topay all the benefits to which the individual is entitledunder the plan.

4. Deceased individuals whose beneficiaries arereceiving or are entitled to receive benefits –includes only the deceased individual and not thenumber of beneficiaries. This category does notinclude an individual if an insurance company has

made an irrevocable commitment to pay all thebenefits to which the beneficiaries of that individualare entitled under the plan.

Note: Plans having between 80 and 120 participantson the first day of the reporting plan year maybe able to file the same type of return as filed inthe immediately preceding reporting year. TheDepartment of Labor has stated that ERISA 403(b)plans may use this approach to determine their2009 filing status as a large or small plan byvalidating the plan’s eligibility to have filed asa small plan in the previous year.

The Department of Labor issued Field AssistanceBulletin 2009-02 on July 20, 2009, providing that forForm 5500 reporting, 403(b) plans subject to ERISAneed not treat annuity contracts and custodialaccounts as part of the plan provided.

• The contract or account was issued to a current orformer employee before January 1, 2009

• The employer ceased to have any obligation tomake contributions (including employee salaryreduction contributions) and in fact ceased makingcontributions to the contract or account beforeJanuary 1, 2009

• All of the rights and benefits under the contract oraccount are legally enforceable against the insureror custodian by the individual owner of the contractor account without any involvement of the employer

• The individual owner of the contract or account isfully vested in the contract or account

DOL subsequently issued FAB 2010-01 on February 17, 2010, with related annual reportingand coverage questions and answers.

You can find FAB 2009-02 athttp://www.dol.gov./ebsa/regs/fab2009-2.html.

You can find FAB 2010-01 athttp://www.dol.gov/ebsa/regs/fab2010-1.html.

TIAA-CREF cannot and does not offer legal advice. We

recommend that you consult with your plan’s auditor and

legal counsel concerning the application of and relief

granted by the Department of Labor under FAB 2009-02

and FAB 2010-01.


14


The plan administrator of a retirement plan subjectto ERISA is required to (i) engage an independentqualified public accountant to conduct an audit ofthe plan’s financial statements and to render anopinion on the financial statements; and (ii) attachthe related audit report to the plan’s Form 5500. Theannual report consists of the audit opinion, financialstatements, notes to the financial statements and therequired supplemental schedules.

Plan administrators should have established internalpolicies, procedures and controls for administeringtheir plans and preparing financial statements, verifyingthat written plan document requirements have beenmet and selecting an independent qualified publicaccountant to audit the plan’s financial statements,if required. The Department of Labor providesguidance on selecting an independent qualified publicaccountant on its website. Additionally, the AmericanInstitute of Certified Public Accountants’ EmployeeBenefit Plan Audit Quality Center has helpfulinformation on audit quality and auditor selectionat its website. You can find more information at:

www.dol.gov/ebsa/publications/selectinganauditor.html

www.ebpaqc.aicpa.org/Resources/Plan+Sponsor+Resource+Center

For ERISA 403(b) plans only

If your plan is determined to be a large plan, as defined,you are required to prepare financial statements, whichare to be audited by an independent qualified publicaccountant and included in your Form 5500 filing.The Form 5500 requires similar information. ERISArequires a comparative Statement of Net AssetsAvailable for Benefits to be prepared. A comparativeStatement of Net Assets Available for Benefits includesasset, liability and net asset balances as of the beginningand end of the plan year. Calendar year-end planswould present balances as of January 1, 2009, andDecember 31, 2009, in the Statement of Net AssetsAvailable for Benefits. The related Statement ofChanges in Net Assets Available for Benefits shouldcover the 2009 plan year only. This information isavailable in the Statement of Changes to Net Assetsprovided by TIAA-CREF in your plans’ 2009 annualreport package. TIAA-CREF also provided a 2008annual report package to plans with 50 or

more participants to assist you and your auditorsin gaining comfort with the reasonableness of yourplans’ beginning balances.

Although plans with less than 100 participants at thebeginning of the year were not required to comply withthe more comprehensive reporting requirements in2008, situations exist where an organization may havemultiple vendors, which could result in the planexceeding the 100 participant criteria. As a result,TIAA chose to provide report packages to plans withmore than 50 participants to ensure that plans withmore than 100 participants across multiple vendorswere covered.

Example: The reporting year is determined by thecalendar year in which the plan year begins.

Example #1 – the plan year that runs fromJanuary 1 – December 31, 2009 is known asthe plan’s 2009 plan year.

Example #2 – the plan year that runs fromJuly 1, 2009 – June 30, 2010 is known as theplan’s 2009 plan year.

2.4 LIMITED SCOPE VS. FULL SCOPE AUDITThe plan administrator may direct the independentqualified public accountant to perform either a full

scope or a limited scope audit. You can visit theAmerican Institute of Certified Public Accountants(AICPA) website for additional information about thedifferences between these scopes. The plan administratorshould discuss these differences and reach an agreementwith the plan’s auditor prior to the start of audit field-work as the overall cost of the audit may be affected.TIAA-CREF will certify plan investments and relatedinvestment activity to enable the plan administratorto instruct the plan auditor to perform a limitedscope audit.

In general terms, ERISA “…allows the plan administratorto instruct the auditor not to perform any auditingprocedures with respect to investment informationprepared and certified by a bank or similar institutionor by an insurance carrier that is regulated, supervised,and subject to periodic examination by a state or federalagency who acts as trustee or custodian.”1 The certifying

1 Employee Benefit Plans Audit & Accounting Guide, March 1, 2009.

http://ebpaqc.aicpa.org/Resources/General+Accounting+and+Auditing/Limited-Scope+Audits/Limited+Scope+Audits.htm

15

entity must certify both the accuracy and completenessof the investment information to permit the use of thelimited scope. An agreement of audit scope should bereached following discussions with the plan’s auditorand prior to the start of audit fieldwork.

Invocation of the limited scope does not eliminate aplan’s audit requirement; it simply allows the planauditor to reduce the level of audit work performed inthe area of investments and thereby possibly reducingthe overall cost of the audit. It will not affect the auditwork related to participant data, contributions, benefitpayments or other plan information whether or not itis certified.

TIAA and CREF are both insurance companies regu-lated, supervised and subject to periodic examination.As such, TIAA-CREF will certify plan investmentsand investment activity as complete and accurate toenable the plan administrator to select the limitedscope option. This certification is included in the

plan year-end reports for all plans having more than 50 participants as recordkept by TIAA-CREF.

TIAA-CREF has been authorized by JPMorgan ChaseBank to certify plan investments as required by 29CFR 2520.103-5(d) related to plans for which it servesas directed custodian and/or trustee (includes all nonannuity investments).

2.5 COMPLIANCE CALENDARAn important role of a plan administrator is to ensurean employee benefit plan is operated in compliancewith regulatory terms and guidance. A plan may havegeneral compliance requirements for which specificforms are required, each having its own filing deadline.

To assist plan administrators with monitoring theiremployee benefit plans, the compliance calendarhere provides a reference for the plan and relatedcompliance due dates.


January 1, 2009 and annually thereafter403(b) plans must be operated in accordance with a rea-sonable interpretation of section 403(b) of the InternalRevenue Code and its regulations. Although the plan docu-ment is not required to be in writing until December 31,2009, the plan must operate in accordance with its termsretroactive to January 1, 2009, and the plan sponsor mustmake reasonable attempts to identify and correct opera-tional defects during the calendar year. Language in theplan document should not conflict with terms containedwithin annuity contracts used to fund a plan’s benefits.

www.irs.gov

January 1, 2009 and annually thereafterMeaningful notice of universal availability in 403(b) plans –if one employee is allowed to make elective deferrals, allemployees must be afforded the same right (certain excep-tions may apply).

www.irs.gov

January 31Form 1099-R (Distributions from Pensions, Annuities,Retirement or Profit Sharing Plans, IRAs, InsuranceContracts, etc.) to recipients of distributions. TIAA-CREFwill provide this form to the recipient for plan distributionsthat we process as well as to the Internal RevenueService.

www.irs.gov

January 31 or February 10 if deposits were made on timein full payment of taxes for the yearForm 945 (Annual Return of Withheld Federal Income Tax)to the Internal Revenue Service. TIAA-CREF will file thisform with the Internal Revenue Service for plan distribu-tions that we process.

www.irs.gov

February 28Paper-based Form 1099-R (Distributions from Pensions,Annuities, Retirement or Profit Sharing Plans, IRAs,Insurance Contracts, etc.).

www.irs.gov

March 31Electronically filed Form 1099-R (Distributions fromPensions, Annuities, Retirement or Profit Sharing Plans,IRAs, Insurance Contracts, etc.). TIAA-CREF will file itwith the Internal Revenue Service for plan distributionsthat we process.

www.irs.gov

continued on next page

DUE DATES, REQUIRED STEPS AND RESOURCES

16

April 1Latest date for the initial minimum required distribution forparticipants who are separated from service and turned701/2 during the preceding calendar year. Certain minimumdistributions have been waived for 2009. Follow this linkto the IRS website for additional information.

www.irs.gov/newsroom/article/0,,id=213561,00.htmlwww.irs.gov

December 31For all annually required minimum distributions subse-quent to the initial distribution (see immediately precedingitem) for participants who are separated from service.Certain minimum distributions have been waived for 2009.Follow this link to the IRS website for additional information.

www.irs.gov/newsroom/article/0,,id=213561,00.html

December 31, 2009403(b) plan must be operated in accordance with areasonable interpretation of section 403(b) of the InternalRevenue Code and its regulations. Although the plandocument is not required to be in writing until December31, 2009, the plan must operate in accordance withits terms retroactive to January 1, 2009, and the plansponsor must make reasonable attempts to identifyand correct operational defects during the calendar year.Language in the plan document should not conflict withterms contained within annuity contracts used to fund aplan’s benefits. This requirement is applicable to bothcalendar and fiscal year plans.

www.irs.gov

21/2 months following the end of the plan yearCorrective distributions of excess contributions (to passthe actual deferral percentage test).

www.irs.gov

31/2 months following the end of the plan yearRefunds of employee deferrals in excess of the prior year’sindexed limit ($16,500 for 2009 and 2010).

www.irs.gov

Generally, at least 30 days before the date of eligibility orat least 30 days before the date of any first investment ina qualified default investment alternativeAnnual notice to participants explaining how contributionswill be invested in the absence of any investment election(qualified default investment arrangement).

www.dol.gov/ebsa

Within a reasonable period of time before each plan yearAnnual notice to participants explaining how to opt out orchange the amount of elective deferrals, as well as howdeferrals will be invested in the absence of any investmentelection; otherwise known as a qualified automaticcontribution arrangement (QACA).

www.dol.gov/ebsa

Generally, a written notice must be given by the later of(i) the period beginning on the first day of the plan yearin which a participant attains age 32 and ending withthe close of the plan year in which the participant attainsage 34; or (ii) one year after an employee becomes aparticipant and the election must be made within theperiod beginning on the first day of the plan year inwhich the participant attains age 35 and ending withthe participant’s death.Written explanation of a qualified preretirement survivorannuity including a description of the eligibility conditionsand an explanation of the relative values of the plan’soptional forms of benefits, the participant’s right to electto waive the annuity or revoke such waiver, the effectof such an election or revocation and the rights of theparticipant’s spouse.

www.irs.gov

Generally a written explanation no less than 30 days andno more than 180 days before the annuity starting date.Elections must be made no sooner than 180 days beforethe annuity starting date.Written explanation of a qualified joint and survivorannuity (including a description of the eligibility conditionsand an explanation of the relative values of the optionalforms of benefits available under the plan), the right toelect to waive the annuity or revoke the waiver, the effectof such election or revocation and the rights of theparticipant’s spouse.

www.irs.gov

In advance of an application for waiver or extension ofminimum funding requirementsNotice to plan participants, beneficiaries, alternate payeesand, for defined benefit plans only, to the Pension BenefitGuaranty Corporation for a minimum funding waiver request.

www.irs.gov

At the time and in the manner to be prescribed by theDepartment of Labor (this notice requirement is consideredsatisfied for plans that provide participants with a “Noticeof Plan’s Funded Status”).Notice to participants, beneficiaries, and alternate payeesof a plan’s failure to meet a required minimum fundinginstallment or other payment.

www.irs.gov

Within 120 days after the end of the plan year to whichthe notice relates. For small plans, at the same time asthe Form 5500 is filed.Annual notice of a plan’s funded status and, for definedbenefit plans, limits of the Pension Benefit GuarantyCorporation’s guarantee of benefits.

www.irs.gov



17

Due as of the earliest day on which contributions can rea-sonably be segregated from the employer’s general assets.Employee deferrals and loan payments become planassets. In January 2010, DOL issued a final rule in whicha safe harbor of seven business days is provided for smallplans (generally, plans having fewer than 100 participantson the first day of the plan year). For large plans, the 15thbusiness day of the month following the month in whichthe amounts were withheld should not be considered asafe harbor. More information is provided in the FrequentlyAsked Questions.

www.dol.gov/ebsa

No less than 30 days and no more than 180 days priorto the date of distribution. Distributee may affirmativelyelect an immediate distribution after receiving therequired notice. Required explanation of eligible rollover distributions(also known as the 402(f) notice).

www.irs.gov

Within 90 days after becoming a participant or after benefitscommence for beneficiaries (new participants) or within120 days after the later of (i) when the plan becomeseffective or (ii) is adopted (new plan). An updated summaryplan description must be furnished every five years forplans that have been amended. Otherwise, the SPD mustbe redistributed every 10 years. The SPD provides a summary of the provisions of the planin language understandable to the average participant.

www.dol.gov/ebsa

No earlier than 60 and no later than 30 days prior to ablackout period. Notice to participants and beneficiaries of any periodof more than three consecutive business days when aparticipant’s ability to direct or diversify plan assets orobtain loans or distributions is temporarily suspended,limited or restricted under an individual account plan.

www.dol.gov/ebsa

AnnuallyERISA plans are required to have their plan assets protectedby a fidelity bond with coverage of at least 10% of planassets with a minimum coverage amount of $1,000 andmaximum coverage amount of $500,000. This requirementprimarily relates to the plan sponsor as most serviceproviders maintain separate dishonesty and/or errorsand omission coverage.

www.dol.gov/ebsa

1st quarter or as determined by plan’s testing vendorRequired compliance testing:

www.irs.gov

No later than 210 days following the end of the plan yearin which a plan amendment is adopted.Summary of material modifications must be distributedto each plan participant unless an updated summary plandescription is timely distributed.

www.dol.gov/ebsa

Seven months following the end of the plan year.Form 5500 (Annual Return/Report of Employee BenefitPlan) is due and must be filed electronically for plan yearsbeginning on or after January 1, 2009. It may be extendedeither by filing Form 5558 (see below) with the InternalRevenue Service or, if the employer’s tax return has beenextended and the tax year and the plan year are the same,the plan may use the tax return extension (Form 8868) asits own.

www.dol.gov/ebsawww.irs.gov

Seven months following the end of the plan year.Form 8955-SSA (the replacement form for Schedule SSA)is due and must be filed on paper for plan years beginningon or after January 1, 2009. It may be extended either byfiling Form 5558 (see below) with the IRS or, if the employer’stax return has been extended and the tax year and theplan year are the same, the plan may use the tax returnextension (Form 8868) as its own.

www.irs.gov

Seven months following the end of the plan year.Form 5558 (Application for Extension of Time to FileCertain Employee Plan Returns) must be filed with theIRS to extend the filing due date of certain forms includingForm 5500 and Form 8955-SSA for an additional 21/2

months. If filed with the Internal Revenue Service on orbefore the due date of the Form 5500 or Form 8955-SSA,Form 5558 provides an automatic extension of time to fileForm 5500 and Form 8955-SSA. This form does notrequire a signature unless being filed to extend formsother than Form 5500 and Form 8955-SSA.

www.irs.gov

81/2 months following the end of the plan year.The extended period of time to make employer contributionsif the employer’s tax return has been extended and theplan year and tax year are the same.

www.irs.gov

81/2 months following the end of the plan year.Required contributions to money purchase pension plans,target benefit plans, and defined benefit plans for purposesof meeting the minimum funding requirements.

www.irs.gov



18

81/2 months following the end of the plan year.The plan’s Form 5500 and Form 8955-SSA are due if theplan is utilizing the employer’s tax extension (Form 8868)as its own.

www.irs.govwww.dol.gov/ebsa

Nine months following the end of the plan year.Summary annual report must be distributed to participantsand beneficiaries for plans not requesting an extensionof time to file Form 5500. The preparer of the Form 5500generally prepares the SAR and provides it to the plansponsor for distribution.

www.dol.gov/ebsa

91/2 months following the end of the plan year.The plan’s Form 5500 and Form 8955-SSA are due if Form 5558 was filed timely with the IRS.

www.dol.gov/ebsawww.irs.gov

101/2 months following the end of the plan year.Summary annual report must be distributed to participantsand beneficiaries for a plan utilizing the same extensionas used for the employer’s tax return (plan year andemployer’s tax year must be the same). The preparer ofthe Form 5500 generally prepares the SAR and providesit to the plan sponsor for distribution.

www.dol.gov/ebsa

111/2 months following the end of the plan year.Summary plan description must be distributed to participantsand beneficiaries for a plan having requested an extensionof time to file Form 5500 via Form 5558.

www.dol.gov/ebsa

No sooner than 90 days and no later than 30 daysbefore the beginning of the subsequent plan year.401(k) safe harbor notices must be provided to all eligible participants.

www.irs.gov


19

CHAPTER 3

PLAN YEAR-END REPORT PACKAGE OVERVIEW

3.1 SUMMARY OF REPORTSThe 2009 Plan Year-End report package will be availableon the Plan Administrator website and will include upto 28 reports. Reporting will be presented according totiers that determine the level of reporting. Reports arecategorized according to the chart shown. Each reportis described in further detail in Chapter 4.

Each report contains the plan sponsor name, planname, plan identifier, report name and reportingperiod, as displayed in the following sample report.See Section Five, Appendix A for samples of the2009 reporting package.

Report Name

Institution Name

Reporting period forwhich report activityis generated

Information specificto your Institution’sretirement plan

Date and timereports were generated

Your unique planidentifier assigned by TIAA-CREF forquick reference to your plan

Your institution’sretirement plan name

Certification Financial SupplementalReporting Tier Statement Reports Financial Reports

Large 401(a), 401(k), 403(a), and X X X403(b) plans

Small 401(a), 401(k), 403(a), and X X403(b) plans

20

3.2 OBTAINING REPORTS USING THE WEBPlan year-end reports, as well as historical reportsfor the past three plan years, are available on the PlanAdministrator website. For large 403(b) plans, historicalplan-level reports are limited to the 2008 plan year.For small 403(b) plans, historical plan-level reportsare not available.

In addition to the identified reports, enhancedweb functionality for the Plan Financial Reportingapplication will include:

• Centralized reporting where all plan reports will beavailable under the Reports section, under the PlanFinancials link.

• Notifications appear on the Plan Profile andReports landing pages when the annual reportpackage is posted and ready for viewing.

• Ability to download the plan financial reportingpackage in either .pdf or .csv format, in whole orin part.

The plan financial reporting package, when available,can be accessed as follows:

1. Navigate to www.tiaa-cref.org/administratorsand click Log In.

2. Once logged in, select the Reports section.

3. From the Reports landing page, select PlanFinancials from the menu listed.

4. On the Plan Financials landing page, a listing ofplans and the related reporting packages is provided.

5. On the Plan Financials page, select the specificreports for downloading by checking the applicableboxes or select Download Entire Package todownload all the reports in either .pdf version or.csv version, then link Continue.

6. On the Format Selection page, select the boxes nextto .pdf or .csv delivery method for the selectedreports, then link Continue.

7. A download window will appear permitting aselection of either saving or opening the report(s).

ERISA requires plan sponsors to retain records forseven years. We strongly suggest you save the entirereport package locally on your system.

3.2.1 COMMA-SEPARATED VALUE (.CSV) FILE FORMAT

A .csv-formatted file allows the requested report tobe saved as a text file which can be opened into aspreadsheet or basic database software applicationfor additional functionality.

For example, the following instructions represent usingMicrosoft Excel as the database software application.

1. Click the destination cell for the data from thetext file. To ensure that the external data doesnot replace existing data, make sure that theworksheet has no data below or to the right ofthe cell you click.

2. On the Data menu, point to Import External Data,and then click Import Data.

3. In the Files of type box, click Text Files.

4. In the Look in list, locate and double-click theintended text file (an external data range).

5. Follow the instructions in the Text ImportWizard to divide the text into columns, andthen click Finish.

6. In the Import Data dialog box, click Propertiesto set formatting and layout options for theimported data.

7. In the Import Data dialog box, select one of the following:

a. To return the data to the selected location,click Existing worksheet, and then click OK.

b. To return the data to a new worksheet, clickNew worksheet, and then click OK. MicrosoftExcel adds a new worksheet to the workbookand automatically puts the external data rangein the upper-left corner of the new worksheet.


21

3.3 TIMING OF REPORTDISTRIBUTION • For both qualified plans and 403(b) plans, 2009

year-end reports will be available approximately90 days following the end of the plan year for planyears beginning on or after January 1, 2009.Notifications appear on the Plan Profile andReports landing pages when the plan financialreports are ready for viewing. Plan administratorswill receive an e-mail notification when plan reportsare available on the Plan Administrator website.

• For 403(b) plans with 50 or more participants, plan-level year-end reports, including asset certification,were available beginning in September 2009 forplan years beginning in 2008. Plan administratorswill receive an e-mail notification when plan reportsare available on the Plan Administrator website.

3.4 REQUESTING SECURE ACCESS Eligible employees of the plan sponsor can register forsecure access to the Plan Administrator website. ThePlan Administrator website enables the administrationof important plan tasks in an environment that issecure, fast and easy to use. If appropriate staffmembers have not been provided access, an authorizedrepresentative of the plan sponsor may grant suchaccess by completion of the Administrator ServicesApplication. You will find the form at www.tiaa-cref.org/administrators/admin_services/admin_form/pdf/online_form1_r4.pdf

Once the request is received, TIAA-CREF will sendan e-mail to the newly authorized staff member withdetailed instructions on how to create a user ID andpassword for the secure Plan Administrator website.

With secure access, staff members can:

• Run online reports

• Get online compliance and ERISA Form 5500 support

• Inquire about participants’ account balances,allocations and contributions

• Access secure and confidential participantinformation

If staff members have general access that does notinclude Plan Financial reports, contact your InstitutionalLiaison for more information. If you are served by theAdministrator Telephone Center, contact a TIAA-CREFconsultant at 888 842-7782.

3.5 REQUESTING PLAN REPORTING AGGREGATIONIf a single ERISA plan is being recordkept as morethan one component (i.e., there are multiple OPS plannumbers), TIAA-CREF can aggregate these componentsinto a single consolidated plan year-end report. Thiswill simplify the preparation of the plan’s financialstatements while maintaining separate componentsin the recordkeeping system. Requests to aggregateplan-level reporting must be received prior to the endof the reporting year for which aggregation is requested.To request plan reporting aggregation, contact yourInstitutional Liaison for more information. If you areserved by the Administrator Telephone Center, contacta TIAA-CREF consultant at 888 842-7782.


22

CHAPTER 4

REPORT DESCRIPTION, SAMPLES AND USE

4.1 CERTIFIED FINANCIAL REPORTSCertified financial reports address the completenessand accuracy of the plan investments as recordkeptby TIAA-CREF and the related investment activity forthe specified reporting period. These reports providefinancial information needed to complete financialdisclosure required for the Form 5500 as well as todevelop the plan’s financial statements. See Section Five,Appendix A, for a sample of the 2009 Certified FinancialReports. The Certified Financial Report package includes:

� Certification Statement

� Schedule of Assets Held for Investment

� Statement of Changes to Net Assets

� 4.1.1 CERTIFICATION STATEMENT

Certification statement certifies the completenessand accuracy of investment information and allowsplan sponsors the option to instruct an auditor toperform a limited scope audit. This certification willbe provided for large 401(a), 401(k), 403(a), and 403(b)plans plans only.

� 4.1.2 SCHEDULE OF ASSETS HELD FOR INVESTMENT

Schedule of Assets Held for Investment is the balancesheet for your plan and includes the investment price,unit balance market value and cost for each investmentof the plan recordkept by TIAA-CREF as of the enddate of the specified reporting period.

The Schedule of Assets Held for Investment provides asnapshot of all plan investments with a beginning orending market value or activity (e.g., contributions,

withdrawals) during the reporting period. The endingunit balance, market value and cost for each investmentequals the ending unit, market value and cost for eachinvestment on Statement of Changes to Net Asset and,

Participant Detail Summary.

� 4.1.3 STATEMENT OF CHANGES TO NET ASSETS

Statement of Changes to Net Assets is the incomestatement and summarizes the investment activityand direct expenses associated with each investmentof the plan recordkept by TIAA-CREF for the specifiedreporting period. The Statement of Changes to Net

Assets groups certain transactions to summarize itemsas required by the Form 5500. The transactions aredefined and reported on the Form 5500 as follows:

Beginning BalanceMarket Value at the Beginning of the Period: thebeginning balance by investment and total as of theprevious plan year end and equal to the beginningmarket value by investment and in total on theParticipant Detail Summary

Additions to Net AssetsContributions: Supporting participant level activityby source is provided in Contribution Report andParticipant Detail Summary

Other Receipts: Additional receipts into the plannot categorized as Contributions

Investment IncomeEarnings: Supporting participant level activityby source and fund is provided in Participant

Detail Summary

23

Participant Loan Interest: Supporting plan andparticipant level activity by source and fund is providedin Participant Detail Summary and Loan Activity Report

for Participant Loans. (See Section 7.4, ParticipantLoans vs. Plan Loans, for a complete description ofthe difference between participant and plan loans.)

Dividends: Supporting participant level activityby source and fund is provided in Participant

Detail Summary

Realized/Unrealized Gain (Loss): Supportingparticipant level activity by source and fund isprovided in Participant Detail Summary

Deductions from Net AssetsWithdrawals: Supporting participant level activityby source and fund provided in Distribution Report

and Participant Detail Summary

Distributions: Supporting participant level activityby source and fund provided in Distribution Report

and Participant Detail Summary

Annuity Settlement Options: Supporting participantlevel activity by source and fund provided in Distribution

Report and Participant Detail Summary

Forfeitures: Supporting plan and participant levelactivity by source and fund provided in Participant

Detail Summary, Distribution Report and Forfeiture

Account Report

Fees: Supporting plan and participant level activityby source and fund provided in Participant Detail

Summary and Direct Fee Report

Other Deductions: Other deductions not includedin any of the above categories

TransfersInterfund Transfers In/(Out): Supporting participantlevel activity by source and fund for fund transfersbetween investments within the plan provided inParticipant Detail Summary

Conversions In/(Out): Supporting participant levelactivity by source and fund for fund transfers betweeninvestments within the plan provided in Participant

Detail Summary

Plan to Plan Transfers In/(Out): Supportingparticipant level activity by source and fund for plantransfers outside of the plan provided in Participant

Detail Summary

Participant Loans (Issued): Supporting plan andparticipant level activity by source and fund providedin Participant Detail Summary, New Loan Issued Report

and Loan Activity Report for Participant Loans. (SeeSection 7.4, Participant Loans vs. Plan Loans, fora complete description of the difference betweenparticipant and plan loans.)

Participant Loan Principal Repayments: Supportingplan and participant level activity by source and fundprovided in Participant Detail Summary and Loan

Activity Report for Participant Loans. (See Section 7.4,Participant Loans vs. Plan Loans, for a completedescription of the difference between participantand plan loans.)

Ending BalanceMarket Value at the End of the Period: Calculatedtotal of all subtotals and equal to the ending marketvalue on Schedule of Assets Held for Investment andParticipant Detail Summary

Participant Balance at the End of the Period:Represents the participant balances reflected in therecordkeeping system and equals the Market Valueat the End of the Period.

� 4.1.4 FOOTNOTES TO THE STATEMENTOF CHANGES TO NET ASSETS

If applicable, your plan’s reporting package mayinclude footnotes to provide detailed explanationsrelated to certain transactions of the Plan recordkeptby TIAA-CREF for the specified reporting period.Information contained in the Footnote Report may be needed in the development of the plan’sfinancial statements.


24

4.2 SUPPLEMENTAL FINANCIAL REPORTSSupplemental Financial Reports provide the detailto support the certified financial reports and aretypically required by plan auditors. See Section Five,Appendix A, for a sample of the 2009 SupplementalFinancial Reports.

Supplemental Financial Reports include:

� Participant Detail Summary

� Transaction History by Date Report

� Transaction History by Fund Report

� Contribution Report

� New Loan Issued Report for Participant Loans

� New Loan Issued Report for Plan Loans

� Loan Activity Report for Participant Loans

� Loan Activity Report for Plan Loans

� Outstanding Loan Report for Participant Loans

� Outstanding Loan Report for Plan Loans

� Distribution Report

� Forfeiture Account Report

� Payroll Summary Report

� Participant Count

� 4.2.1 PARTICIPANT DETAIL SUMMARY

Participant Detail Summary provides a detailed summaryof all activity in each participant’s account. It includesbeginning and ending market values, contributions,earnings, transfers, distributions, forfeitures, loan activityand direct fees broken down by investment and source.In addition, demographic data provided by the planadministrator is displayed (e.g., date of birth, date of hire).However, the plan administrator should rely on datamaintained internally.

Some demographic descriptions, such as participantstatus and plan entry date, will be displayed; however,these may not contain related participant information.The plan administrator may provide additionalinformation for these fields to be populated forfuture reporting.

Participant Detail Summary provides plan administratorswith the opportunity to review activity posted to aparticipant’s account within a reporting period toassist in answering questions that may arise.Accumulations of these participant activities at theplan level — and in some cases the source and fundlevel — are provided in Schedule of Assets Held for

Investment, Statement of Changes to Net Assets,Transaction History by Date Report, Transaction History

by Fund Report, Contribution Report, New Loan Issued

Report for Participant Loans, Loan Activity Report for

Participant Loans, Outstanding Loan Report for

Participant Loans, Distribution Report, Direct Fee

Report and Forfeiture Account Report.

� 4.2.2 TRANSACTION HISTORY BY DATE REPORT

Transaction History by Date Report indicates the purchase,sale, net change, cost and realized gain (loss) totals forall financial related transactions for the specifiedreporting period, identified by transaction date.Transaction History by Date Report provides planadministrators the individual transactions that whenaccumulated on a plan level are provided in Statement

of Changes to Net Assets, Participant Detail Summary,Contribution Report, New Loan Issued for Participant

Loans, Loan Activity Report for Participant Loans,Distribution Report, Direct Fee Report and Forfeiture

Account Report.

� 4.2.3 TRANSACTION HISTORY BY FUND REPORT

Transaction History by Fund Report indicates thepurchase, sale, net change, cost and realized gain (loss)totals for all financial related transactions for thespecified reporting period, identified by investmentand transaction date. The Transaction History by Fund

Report provides plan administrators the individualtransactions that when accumulated on a plan and fundlevel are provided in Statement of Changes to Net Assets,Participant Detail Summary, Contribution Report, New

Loan Issued for Participant Loans, Loan Activity Report for

Participant Loans, Distribution Report, Direct Fee Report

and Forfeiture Account Report.


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� 4.2.4 CONTRIBUTION REPORT

Contribution Report reflects total contributions allocat-ed to the participant’s account (including reallocatedforfeitures), identified by source of money (e.g.,Employee pretax, Employer, Rollover) for the specifiedreporting period. The Contribution Report provides aparticipant’s contribution activity to assist plan admin-istrators in monitoring elective deferrals for compli-ance with annual deferral and contribution limitations.The contribution amounts reported in total, by sourceand by participant equal the contribution amounts intotal, by source and by participant on Participant

Detail Summary. Additionally, the contributionamounts reported, in total and by source, equal thecontribution amounts, in total and by source, on theStatement of Changes to Net Assets.

These limitations are indexed and announced annuallyby the Internal Revenue Service and subsequentlyreported to plan administrators by TIAA-CREFthrough the Plan Administrator website. See alsowww.irs.gov for additional information.

� 4.2.5 NEW LOAN ISSUED REPORT FOR PARTICIPANT LOANS

New Loan Issued Report for Participant Loans

provides a summary of participant loans recordkeptby TIAA-CREF for the specified reporting period.The report includes loan issue date, first paymentdate, next payment date, last payment date, loanamount, interest rate, payment frequency and paymentamount. (See Section 7.4, Participant Loans vs. PlanLoans, for a complete description of the differencebetween participant and plan loans.) The new loanamounts, reported in total and by participant, equalthe loan issued amounts by date on the Transaction

History by Date Report and the new loan issuedamount on the Loan Activity Report for Participant

Loans. Additionally, the new loan issued amount, intotal, equals the Participant Loans Issued amountin the Participant Loan fund in the Statement of

Changes to Net Assets.

� 4.2.6 NEW LOAN ISSUED REPORT FOR PLAN LOANS

New Loan Issued Report for Plan Loans provides asummary of plan loans recordkept by TIAA-CREFfor the specified reporting period. The report includes

loan issue date, first payment date, next payment date,last payment date, loan amount, interest rate, paymentfrequency and payment amount. The new loan amountsreported, in total and by participant, equal the newloan issued amount on the Loan Activity Report for Plan

Loans, but will not be reflected in any other reports.(See Section 7.4, Participant Loans vs. Plan Loans,for a complete description of the difference betweenparticipant and plan loans.)

� 4.2.7 LOAN ACTIVITY REPORT FOR PARTICIPANT LOANS

Loan Activity Report for Participant Loans provides areconciliation of participant loan-related activityrecordkept by TIAA-CREF for the specified reportingperiod. The report includes beginning loan balance,new loans issued, loan principal repaid, deemed and/ordistributed loan-related activity and ending loanbalance. The loan activity amounts reported, in totaland by participant, equal the loan activity amounts,in total and by participant, on Participant Detail

Summary. Additionally, the loan amounts reported intotal equal the loan amounts for the Participant Loan

Fund on the Schedule of Assets Held for Investment,Statement of Changes to Net Asset. (See Section 7.4,Participant Loans vs. Plan Loans, for a completedescription of the difference between participantand plan loans.)

� 4.2.8 LOAN ACTIVITY REPORT FOR PLAN LOANS

Loan Activity Report for Plan Loans provides areconciliation of plan loan-related activity (e.g.,beginning loan balance, new loans issued, loan principalrepaid, deemed and/or distributed loan-related activity,end loan balance) recordkept by TIAA-CREF for thespecified reporting period. Plan loan information isonly provided in this report and the Outstanding Loan

Report for Plan Loans and other plan loan-relatedreports, and will not be reflected in any other reports.(See Section 7.4, Participant Loans vs. Plan Loans,for a complete description of the difference betweenparticipant and plan loans.)

� 4.2.9 OUTSTANDING LOAN REPORT FOR PARTICIPANT LOANS

Outstanding Loan Report for Participant Loans

provides summary information for participants withan outstanding loan balance at the end of the specified


26

reporting period. The report includes issue date, originalamount of loan, next payment due date, last paymentdue date, interest rate of loan, payment frequency,payment amount, ending loan balance and loan statusas of the ending of the reporting period. The endingloan balance, in total and accumulated by participant(if multiple loans), equals the ending loan balance, intotal and by participant, on Participant Detail

Summary. Additionally, the ending loan balance in totalequals the ending loan balance for the Participant Loan

Fund on the Schedule of Assets Held for Investment,Statement of Changes to Net Assets. (See Section 7.4,Participant Loans vs. Plan Loans, for a completedescription of the difference between participantand plan loans.)

� 4.2.10 OUTSTANDING LOAN REPORT FORPLAN LOANS

Outstanding Loan Report for Plan Loans providessummary information for participants with anoutstanding loan balance at the end of the specifiedreporting period. Plan loan information is only providedin this report, the Loan Activity Report for Plan Loans

and other plan loan-related reports, and will not bereflected in any other reports. (See Section 7.4,Participant Loans vs. Plan Loans, for a completedescription of the difference between participantand plan loans.)

� 4.2.11 DISTRIBUTION REPORT

Distribution Report provides a detailed listing of benefitpayments (e.g., termination, minimum distribution,hardship, in-service distributions) issued during thespecified reporting period and includes the distributiondate, type of distribution, distribution reason, thegross distribution amount, the forfeiture amount,rollover indicator and rollover amount. The Distribution

Report assists plan administrators in monitoringdistributions made to plan participants based onindividual requests as well as in compliance withannual distribution requirements (e.g., minimumdistributions). The distribution amount, in total and ifaccumulated by participant (if multiple distributions),equals the ending distribution amount, in total and by

participant, on Participant Detail Summary. Additionally,the ending distribution amount equals the endingdistribution amounts, broken down by distributiontype, on the Statement of Changes to Net Assets.

� 4.2.12 FORFEITURE ACCOUNT REPORT

Forfeiture Account Report provides a summary ofthe activity in the forfeiture account for the specifiedreporting period and includes opening and closingbalance, balances forfeited, miscellaneous forfeitureadjustments, forfeitures used, investment incomeearned and forfeiture related fees. Additionally, it provides a breakdown, by participant, of thebalances forfeited.

� 4.2.13 PAYROLL SUMMARY REPORT

Payroll Summary Report provides a summary of all payroll deposits including contributions, loanrepayments and payroll adjustments for the specifiedreporting period. The Payroll Summary Report assistsplan administrators in monitoring payroll deductionsprocessed during the plan year. The Payroll Summary

Report by source (e.g., Employee Pretax plus PayrollAdjustments Employee Pretax) is equal to theContribution Report by source.

� 4.2.14 PARTICIPANT COUNT

Participant Count provides a detailed summary ofparticipant counts for the specified reporting period. Itincludes a count of the participants at the beginning ofthe plan year, active participants, retired or separatedparticipants receiving benefits or entitled to futurebenefits, deceased participants whose beneficiaries areentitled to future benefits, participants with accountbalances at the end of the plan year, and participantswho have terminated employment within the plan yearand accrued benefits that are less than 100% vested.

Note: The plan administrator should review andmake adjustments as needed based on internal data.The plan administrator may also provide additionalinformation to TIAA-CREF for these fields to bepopulated for future reporting.


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4.3 SUPPLEMENTAL FINANCIALREPORTS (MAY ALSO BE CALLEDPLAN SPONSOR REPORTS)Supplemental Financial Reports provide information toassist the plan administrator in his or her administrativeduties. Plan Sponsor Reports include:

� Missing Dates Report

� Asset Allocation Statistics

� Nearing Retirement Age Report

� Minimum Distribution Monitoring Report

� Small Cash Out Monitoring Report

� Distribution Tax Information Report

� Summary of Fees and Compensation for Your Plan

� Investment Fee & Expense Disclosure

� Direct Fees Paid from Plan Assets

� Service Provider Summary

� 4.3.1 MISSING DATES REPORT

Missing Dates Report provides summary information onparticipants with missing or potentially incorrect dates(e.g., date of birth, date of hire, date of hire greater thanor equal to date of termination, date of rehire less thanor equal to date of hire, date of hire greater than dateof death, blank date of death and participant has adeceased status reason, or blank date of terminationand participant has a terminated status, etc.). TheMissing Dates Report identifies participants withmissing date information that is necessary to provideaccurate administration.

� 4.3.2 ASSET ALLOCATION STATISTICS

Asset Allocation Statistics provides a breakdownof investment allocations identified by investment,number of participants, participant age and location.It provides the plan administrator with the necessaryinformation to monitor the diversification of participantinvestments to target educational messages to employees.

� 4.3.3 NEARING RETIREMENT AGE REPORT

Nearing Retirement Age Report provides a listing ofactive participants with less than one year untilretirement and a vested account balance. It includesdate of birth, age, number of months until retirement,expected retirement date and vested account balance.The Nearing Retirement Age Report provides the planadministrator with the necessary information to beable to communicate with employees who are nearingretirement age.

� 4.3.4 MINIMUM DISTRIBUTIONMONITORING REPORT

Minimum Distribution Monitoring Report providessummary information for participants who are overor are approaching age 701/2 and with a vested accountbalance. It includes certain demographic data, currentaccount balance, pretax contributions and vested totalaccount balance for the specified reporting period.The Minimum Distribution Monitoring Report providesthe plan administrator with a summary of participantswho are, or will be soon, required to begin takingminimum distributions.

� 4.3.5 SMALL CASH OUT MONITORING REPORT

Small Cash Out Monitoring Report includes participantswho have been terminated with a vested account balancegreater than $0 but less than $1,000 at the end ofthe specified reporting period. It includes certaindemographic data, as well as vested total accountbalance. The Small Cash Out Monitoring Report providesthe plan administrator with information necessary todistribute account balances to terminated participantswith less than $1,000 if permitted under the termsof the plan document or annuity contracts.

� 4.3.6 DISTRIBUTION TAX INFORMATION REPORT

Distribution Tax Information Report provides a detailedbreakdown of withdrawal and distributions during thespecified reporting period as reported on Form 1099-R.It includes demographic data, distribution type andamount, Form 1099-R distribution code, federal andstate tax withholdings, employee contributions, Rothcontributions and insurance premiums, and the totaltaxable amount. Annuity settlement options arenot included.


28

� 4.3.7 SUMMARY OF FEES AND COMPENSATIONFOR YOUR PLAN

Summary of Fees and Compensation for Your Plan

provides a summary of all the fees and compensationincurred by your plan during a reporting period. Thesummary will include the amounts reflected in theInvestment Fee & Expense Disclosure and Direct Fees

Paid from Plan Assets reports as well as other indirectcompensation disclosures like float income.

� 4.3.8 INVESTMENT FEE & EXPENSE DISCLOSURE

Investment Fee & Expense Disclosure provides a listof your plan’s investments, the expense ratios for theinvestments and the recordkeeping and distributionfees associated with the investments based on theending fund balances for a reporting period.

� 4.3.9 DIRECT FEES PAID FROM PLAN ASSETS

Direct Fees Paid from Plan Assets reports fees thatwere deducted directly from the plan. Your plan’s feestructure and/or product offering will dictate whichfees are applicable.

� 4.3.10 SERVICE PROVIDER SUMMARY

Service Provider Summary provides details about theservice providers receiving the fee or compensation.This report expands on the Summary of Fees and

Compensation for Your Plan report by listing theindividual service providers, their EmployeeIdentification Number (EIN) and address along withthe amount and type of fee or compensation. Thisreport will be useful in determining which, if any,service providers received compensation other thanEligible Indirect Compensation (EIC) and thereforemay need to be listed on Part I, Line 2 of Schedule C.


29

SECTION THREEAUDIT GUIDE

30

CHAPTER 5

GENERAL AUDITOR GUIDANCE

5.1 AUDITOR ACCESS TO THE WEBYou now have the ability to provide your plan auditorssecure limited access to your Plan’s financial reportson the TIAA-CREF Plan Administrator website. Withyour authorization, auditors are able to view and down-load year-end reports directly from the secure PlanAdministrator website. The auditor profile precludesreview of other types of plan reporting or data.

To begin the approval process, download and completethe Auditor Access Authorization/Change Form foundonline and return to TIAA-CREF. You’ll find the formhere. Keep in mind that you will only be able to grantyour auditor access for 10 months. Each year, we willask you to confirm that the access you granted in theprior year is still in force.

Please complete the form using the followinginstructions:

SECTION 1: GENERAL INFORMATION

• Check “I am a third-party auditor applying foronline access to Plan Financial Reports.”

• Provide the general information requested in section 1for the individual auditor who is being authorized touse TIAA-CREF’s Administrator Services.

• If you are removing a prior auditor’s access, pleasecheck “I am a primary authorizer removing accessfor a third-party auditor” and continue to Section 4.

SECTION 2: PLAN ACCESS

• Indicate the plan(s) you would like your auditorto access.

SECTION 3: SECURITY QUESTION AND ANSWER

• Have your auditor complete their security questionand answer for TIAA-CREF for purposes ofauthentication when accessing secure info.

SECTION 4: DELETE AUDITORS

• Complete this section to delete a past auditor(s)from your organization’s list of Authorized Users.You should review authorized users at least annually.

SECTION 5: SIGNATURES

• The Auditor and Primary Authorizer must sign tocomplete authorization.

5.2 REQUESTS FOR ADDITIONAL INFORMATIONTIAA-CREF has enhanced the information available toyou on the Plan Administrator website. We expect thatmost, if not all, of the information you need to meet yourERISA reporting and disclosure requirements will beavailable on the Plan Administrator website. To requestadditional information to support plan reporting respon-sibilities, contact your Institutional Liaison for moreinformation. If you are served by the AdministratorTelephone Center, contact a TIAA-CREF consultantat 888 842-7782.

www.tiaa-cref.org/administrators/admin_services/admin_form/pdf/online_form1_r4.pdf

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CHAPTER 6

STATEMENT ON AUDITING STANDARDS NO. 70

6.1 SAS 70, IN GENERALBecause a significant portion of an entity’s controlenvironment may be outsourced to a service provider,a Statement on Auditing Standards 70 (SAS 70) reportmay be useful in providing user auditors with a sufficientunderstanding of controls at the service organizationto assess the risks of material misstatement of a userorganization’s financial statements. A SAS 70 providesa basis of reliance on the effective operation of plancontrols which may reduce the nature, timing andextent of plan-level testing. Additionally, the SAS 70provides an efficient means for an auditor to get anunderstanding of relevant controls executed at theservice organization.

6.2 TIAA’S SAS 70 REPORTSTIAA’s SAS 70 reports cover institutional recordkeepingoperations for qualified and ERISA 403(b) plans thatrequire an auditor’s opinion as part of their Form 5500filing. The TIAA SAS 70 reports include controlobjectives along with the detailed control activitiesthat are designed to meet those control objectives. Thereports are intended to provide reasonable assurancethat those control objectives are designed and operatingeffectively. The control objectives and control activitiesare defined and written by TIAA and audited byPricewaterhouseCoopers LLP (PwC), TIAA’s serviceauditor. PwC issued unqualified opinions for the 12-month periods ended 12/31/2008 and 6/30/2009.

The 2009 calendar year SAS70 report should beavailable in late second quarter 2010.

The TIAA SAS 70 reports cover:

• Plan setup and conversion

• New business and maintenance

• Enrollments

• Contributions

• Participant account maintenance

• Investments – pricing, trading, and dividends

• Plan reporting for qualified plans only

Each operational area contains User ControlConsiderations that describe aspects of the userorganizations’ control environment that may affectproper transactional processing. It is the responsibilityof the plan administrator to assess the interaction ofthe controls identified in the SAS 70 with an individualplan’s internal controls.

For 2008, TIAA received separate unqualified Type IISAS 70 opinions for both the qualified plans and theERISA 403(b) plans. In October and December 2009,TIAA released its Type II SAS 70 for the qualifiedplans and ERISA 403(b) plans, respectively, for thefiscal year ended June 30, 2009. Each SAS 70 reportis confidential and its use is limited to the managementof TIAA-CREF, its clients and the independent auditorsof TIAA-CREF’s clients. Unauthorized use of the SAS70 reports, in whole or in part, is strictly prohibited.

The SAS 70 reports are available on the PlanAdministrator website.

Helpful SAS 70 Definitions:

• Service auditor – the firm auditing a serviceorganization’s SAS 70 (PwC for TIAA)

• Service organization – the issuer of the SAS 70report (TIAA)

• User auditor – the firm auditing the financialstatements of the user organization (plan auditor)

• User organization – the organization using the SAS70 report (the plan)

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CHAPTER 7

REPORTING INFORMATION RELATED TO TIAA-CREF INVESTMENTS 7.1 TIAA TRADITIONAL ANNUITY AND TIAA STABLE VALUE ANNUITYThe TIAA Traditional Annuity and TIAA StableValue Annuity are fixed-dollar annuity contracts.Contributions to TIAA Traditional Annuities andTIAA Stable Value Annuities buy a contractual orguaranteed amount of future benefits for the participant.

The treatment of the TIAA Traditional Annuity forpurposes of Form 5500 filings has been discussed inthe auditing community during the past few years. Ithas historically been TIAA’s position that the TIAATraditional Annuity represents a fully allocated annuitycontract as contemplated under ERISA and is,therefore, exempt from regulatory reporting. To bringfinality to this issue for our clients, we requested aformal advisory opinion from the Department of Laborin April 2009. The recently released DOL AdvisoryOpinion 2010-01A provides that the TIAA TraditionalAnnuity and its related financial activities should beincluded in your plan’s financial statements and Form5500 filings starting with the 2009 plan year filings.For qualified plans, the DOL response further statesthat qualified plans are not required to file anamended Form 5500 for 2008 or prior years inwhich TIAA Traditional Annuity was reported asan “allocated” contract.

As a guaranteed annuity backed by TIAA’s claims-paying ability, the TIAA Traditional Annuity guaranteesprincipal and a minimum interest rate, plus theopportunity for additional amounts in excess of the

guaranteed rate. These additional amounts, whendeclared by the TIAA Board of Trustees, remain ineffect for the “declaration year.” The declaration yearbegins each March 1.

Interest credited to TIAA Traditional Annuity accumu-lations includes a guaranteed rate, plus additionalamounts that are established on a year-by-year basis.The guaranteed annual interest rate is 3% for all pre-miums remitted since 1979 under all TIAA TraditionalAnnuity accumulating contracts with the exception ofthe Retirement Choice (RC) annuities. For the RCannuities, the guaranteed rate is between 1% and 3%and is specified in the contract.

The Retirement Annuity (RA) contract does not allowlump-sum cash withdrawals from the TIAA TraditionalAnnuity and transfers must be spread over a period of10 annual installments. With a Group RetirementAnnuity (GRA) contract, lump-sum withdrawals areavailable from the TIAA Traditional Annuity onlywithin 120 days after termination of employment andare subject to a surrender charge. All other withdrawalsand transfers from the RA or GRA TIAA TraditionalAnnuity to the TIAA Real Estate Account, the CREFAccounts or other investment options available tothe plan must be spread over a period of 10 annualinstallments (or five annual installments for withdrawalsafter termination of employment). For additional usefulinformation related to the TIAA Traditional Annuity,please refer to the TIAA While Paper – Summer 2009.

33


The TIAA Stable Return Annuity was not specificallyaddressed in the Advisory Opinion referenced above.However, TIAA-CREF believes it to be closely alignedto the TIAA Traditional Annuity and should bereported similarly.

7.1.1 REPORTING INVESTMENTS IN THE TIAATRADITIONAL ANNUITY ON THE FORM 5500

Guidance from the DOL indicates that theTIAA Traditional Annuity should be reportedas an unallocated contract.

Specifically:

• If a plan is a large plan that files Schedule H(Financial Information), investments in the TIAATraditional Annuity are reported in Part I, line1c(14) (Value of funds held in insurance companygeneral account) and related investment activity isreported in Part II, line 2b(1)(F) (Other interest).

• If a plan is a small plan that files Schedule I(Financial Information - Small Plan), investments inthe TIAA Traditional Annuity are reported in Part I,line 1a (Total plan assets) and related investmentactivity is reported on line 2c (Other income)

• If a plan is a small plan filing Form 5500-SF,investments in the TIAA Traditional Annuity arereported in Part III, line 7a (Total plan assets) andthe related investment activity is reported on line8b (Other income).

7.2 TIAA REAL ESTATE ACCOUNTThe TIAA Real Estate Account (REA) is a separateaccount of TIAA, an insurance company. To the extentthat assets of a plan subject to ERISA are allocatedto the REA, TIAA will be acting as an “investmentmanager” as that term is defined in section 3(38)of ERISA and will be a fiduciary under ERISA withrespect to such assets.

7.2.1 REPORTING INVESTMENTS IN THE REA ONTHE FORM 5500

For purposes of Form 5500, the REA is a pooledseparate account. Plans investing in the REA atany time during the plan year must comply with thereporting instructions for plans investing in a directfiling entity (DFE). TIAA will, on behalf of the REA, filea Form 5500 with the Department of Labor. Doing sowill provide an investing plan with limited reportingrelief in preparing its own Form 5500.

Specifically:

• If a plan is a large plan that files Schedule H(Financial Information), investments in the REAare reported in Part I, line 1c(10) (Value of interestin pooled separate accounts) and related investmentactivity is reported in Part II, line 2b(7) (Net invest-ment gain (loss) from pooled separate accounts).

• If a plan is a small plan that files Schedule I(Financial Information – Small Plan), investmentsin the REA are reported in Part I, line 1a (Total planassets) and line 2c (Other income).

• If a plan is a small plan filing Form 5500-SF (shortform), investments in the REA are reported inPart III, line 7a (Total plan assets) and line 8d(Benefits paid).

• Both large and small plans with investments in theREA must also file Schedule D (DEF/ParticipatingPlan Information), Part I. Small plans filing a Form5500-SF are exempt from this requirement.

7.3 PLAN ASSET VALUATION7.3.1 FREQUENCY WITH WHICH TIAA-CREFVALUES PLAN ASSETS

Most plan assets that TIAA-CREF recordkeeps arevalued on a daily basis. The daily value is applied todaily purchase and sale transactions. Additionally, thenet asset value is used to value plan investments onthe last day of the reporting plan year. Interest on theTIAA Traditional Annuity and TIAA Stable ReturnAnnuity is also calculated daily.

TIAA Traditional Annuity and TIAA Stable Returnare reported at contract value, which approximatesfair value.

34


7.3.2 FAS 157 – FAIR VALUE MEASUREMENT

Statement of Financial Accounting Standards No. 157,Fair Value Measurements (FAS 157), also known asFASB ASC 820 under the Financial AccountingStandards Boards Accounting Standards Codification,was issued in September 2006 establishing aframework for measuring fair value and expandeddisclosures related to fair value measurements. Theeffective date of FAS 157 is fiscal years beginningafter November 15, 2007.

The FAS 157-defined value is market-based and focuseson the price that would be received to sell the assetor paid to transfer the liability (an exit price), notthe price that would be paid to acquire the asset orreceived to assume the liability (an entry price).New footnote disclosures are required and include:

1. Fair value measurements at the reporting date foreach major category of assets or liabilities

2. Position within the fair value hierarchy eachmeasurements falls

3. Valuation techniques used to measure fair valueand a discussion of changes in valuation techniques,if any

4. Reconciliation of beginning and ending balancesfor Level 3 measurements

FAS 157 implements a three-tier hierarchy for themeasurement of fair value and is intended to applyto all entities, including employee benefit plans:

1. Level 1: quoted prices for identical assets orliabilities in active markets

2. Level 2: observable inputs for similar assets orliabilities in active markets, identical or similarassets in inactive markets, inputs other than quotedprices that are directly observable and inputsderived from observable market data by correlationor other means

3. Level 3: unobservable inputs for a reporting entity’sown assumptions with respect to the assumptionsmarket participants would use, other entity-specificinputs that are not derived from market data andunobservable inputs which are developed based onthe best information available in the circumstances

Follow this link for TIAA-CREF guidance on itsinvestment offerings.

7.4 PARTICIPANT LOANS VS. PLAN LOANS Under ERISA, a plan is generally prohibited from lendingmoney or extending credit to parties-in-interest.However, under certain conditions, a plan may meet anexemption thereby allowing the plan to permit loans toparticipants (participants are generally treated as par-ties-in-interest). To be exempt, one of the provisions isto require adequate security for the loan being granted.

Adequate security can be met with the use of up to 50%of the vested portion of a participant’s account balanceto the extent that this balance can be used to satisfy theparticipant’s outstanding loan balance. Participant loans(a type of plan loan) are reported in the loan fund andshown in the Schedule of Assets Held with related incomeand activity reported in the Statement of Changes to Net

Assets. The loan interest rate for Participant Loans isfixed at the time of issuance and determined by theterms of the plan document (e.g., prime rate plus 1%).The loan repayments for Participant Loans are rein-vested based on the participant’s investment electionsin place at the time of repayment. Please note, a

“Participant Loan” is a type of plan loan and is called such

to distinguish it from the other type of plan loan that is

offered under the TIAA-CREF recordkeeping system. This

other type of loan is referred to a “Plan Loan.”

http://www.tiaa-cref.org/administrators/pdf/FAS157.pdf

35

Plan loans, on the other hand, are issued directly fromfunds owned by TIAA and not directly from a partici-pant’s account. Adequate security is required and aportion of the participant’s account is reserved, or heldin collateral, to cover 110% of the outstanding loan incase of default. The collateral is held in the TIAATraditional Annuity as either part of a GSRA contractor as a separate Retirement Loan contract.

The loan interest rate for these plan loans may befixed or variable and the initial rate is determined bythe terms of the controlling contract as is the rateadjustment details and frequency. For loans havingcollateral held in a GSRA contract, principal repay-ments increase the amount of TIAA Traditional fundsavailable for the participant’s use. For Retirement Loancontracts, principal repayments are transferred tothe CREF Money Market investment option in theparticipant’s RA or GRA contract. For all plan loans,interest is paid directly to TIAA-CREF.


36

8.4.1 FREQUENCY WITH WHICHTIAA-CREF VALUES PLAN ASSETS

Plan assets that TIAA-CREF recordkeepsare valued on a daily basis using the OpenPlan Solutions (OPS) platform. A net assetvalue calculated daily for each investmentoption is applied to daily purchase andsale transactions in addition to being usedto value ending market values for eachindividual account.

8.4.2 FAS 157 — FAIR VALUEMEASUREMENT

Statement of Financial AccountingStandards No. 157, Fair Value Measurements(FAS 157) was issued by the FinancialAccounting Standards Board in September2006. It established a framework for meas-uring fair value and expanded disclosuresrelated to fair value measurements. Theeffective date of FAS157 is for fiscal yearsbeginning after 11/15/2007.

The FAS 157-defined value is market-basedand focuses on the price that would be

received to sell the asset or paid to transferthe liability (an exit price), not the pricethat would be paid to acquire the asset orreceived to assume the liability (an entryprice). New footnote disclosures will berequired and will include the following:

1. Fair value measurements at the reportingdate for each major category of assetsor liabilities

2. Position within the fair value hierarchyeach measurement falls

3. Valuation techniques used to measurefair value and a discussion of changes invaluation techniques, if any

4. Reconciliation of beginning and endingbalances for Level 3 measurements

FAS 157 implements a three-tier hierarchyfor the measurement of fair value and isintended to apply to all entities, includingemployee benefit plans, as follows:

1. Level 1 — quoted prices for identicalassets or liabilities in active markets

SECTION FOURFREQUENTLY ASKED QUESTIONS

37

FINANCIAL STATEMENTS

1. Is an ERISA retirement plan required to prepare financial statements and have the financialstatements audited?

2. Whose responsibility is it to prepare the plan’s financial statements?

3. Is there a prescribed format for the financial statements?

4. When is an audit of the financial statements required?

5. What support is TIAA-CREF providing for plan audits?

6. Is audit quality important?

7. What’s the difference between a limited scope audit and a full scope audit?

8. Does TIAA-CREF certify plan investments for purposes of the limited scope audit provisionsof Department of Labor regulations (section 2520.103-8)?

9. Is FAS 157 (FASB ASC 820) a consideration in the preparation of a plan’s financial statements?

10. What are the available options if an audit is not finalized prior to the original due date or, if an extension was filed, extended due date?

11. When do employee contributions become plan assets?

12. What prohibited transactions result from an employer being delinquent in forwarding employee contributions to the plan?

FORM 5500

13. How are separated participants counted? Who must be considered as plan participants and should Form8895-SSA be filed with the Internal Revenue Service?

14. How is a plan’s investment in the TIAA Real Estate Account reported for purposes of the Form 5500 andthe plan’s financial statements?

15. How is a plan’s investment in the CREF Account reported for purposes of the Form 5500 and the plan’sfinancial statements?

16. When are the Form 5500 and Form 8955-SSA due?

17. Is an extension of time to file Form 5500 and/or Form 8955-SSA available?

18. Is there a continuing requirement to file Form 5500 or Form 8955-SSA for a terminated or frozen plan?

19. What is a short plan year and why is a proper determination important?

20. When will TIAA-CREF begin preparation of signature ready Form 5500? Does this service include Form8955-SSA?

21. Is the value of TIAA Traditional Annuities reported as assets in the plan’s financial statements and inSchedule H or Form 5500-SF?

22. Are breakdowns of the interest and dividends credited to each TIAA and CREF variable annuity accountprovided?

23. Does the CREF Account hold the plan’s investment assets and execute investment transactions onbehalf of the investing plan?

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24. Is a breakdown of the plan administrative expenses charged against the assets of the CREF Accountand the TIAA Real Estate Account necessary?

25. How does valuation of the TIAA Real Estate Account and CREF Account work?

26. Does TIAA-CREF issue a certification for purposes of the limited scope audit permitted underDepartment of Labor regulations 2520.103-8? What’s covered by the certification?

27. Based on the requirements to file Form 5500, our 403(b) plan may have been required to file in previ-ous reporting years. What action should be taken now to address this situation?

28. My plan requires an audit and I can’t find an auditor to perform the required audit. What are my options?

TRANSACTIONS

29. What is an in-service distribution?

30. How are loan defaults (payments are not made as required under the loan agreement) handled forreporting purposes?

31. Where can I find more supporting information for frequently made account transactions?

GENERAL

32. Is the accrual basis of accounting used with regard to interest, income, and dividends?

33. Can TIAA-CREF supply reconciliations between the custodial system and the recordkeeping system?

34. What is the difference between the current plan-level reporting system and the former contract-levelreporting system?

35. Why is the full Social Security number not displayed on the plan year-end reports?

36. What is TIAA-CREF’s cut-off date for including transactions for the reporting year?

GOVERNANCE AND INTERNAL CONTROLS

37. Does TIAA-CREF provide plan administrators with a SAS 70 report?

38. What is meant by a “controls environment” and why should a plan have one?

39. Who is responsible for general governance and oversight in an ERISA plan?

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FINANCIAL STATEMENTS

1. Is an ERISA retirement plan required to preparefinancial statements and have the financialstatements audited?

It is important to view the plan as a reporting entityseparate and distinct from its plan sponsor. The plan isthe entity that holds plan assets to fund the retirementbenefits described in the plan document. Variousvehicles, such as annuity contracts, custodial accounts,and trusts, may fund the plan.

In general, all retirement plans subject to Title I ofERISA (qualified plans such as 401(a) and 401(k) plansand ERISA 403(b) plans) are required to preparefinancial statements in conformity with generallyaccepted accounting principles (GAAP). The financialstatements are audited by an independent qualifiedpublic accountant in accordance with generally acceptedauditing standards. Small plans (generally, those withless than 100 participants on the first day of the planyear) may be eligible for an audit waiver (see Section2.3 or www.dol.gov/ebsa for additional information onthe small plan audit waiver).

Reportable assets represent all assets associated withthe plan. Historically, ERISA 403(b) plans may havebeen considered an arrangement between a vendorand an individual participant. Regulatory guidancefrom both the Internal Revenue Service and theDepartment of Labor has clarified that these arrange-ments are now considered part of a formalized plansubject to ERISA. Accordingly, associated assets are“plan assets” subject to a written plan document meetingthe requirement of the Internal Revenue Code and thereporting and disclosure requirements of ERISA.

The financial statements consist of the Statementsof Net Assets Available for Benefits, the Statementof Changes in Net Assets Available for Benefits, thefootnotes, and supplemental schedules. At a minimum,one supplemental schedule, Schedule of Assets (Heldat End of Year) is required. Others may be requiredif certain types of transactions occurred during theplan year covered by the financial statements. Theauditor’s opinion will extend to all components ofthe financial statements.

The plan’s reportable activity includes all plan-levelactivity for the reporting period such as contributions(employer, employee, before-tax, after-tax, mandatory,permissive, rollovers, etc.); distributions (lump-sumpayments, installment payments, annuity payments,rollovers, etc.); and investment activity (transfersbetween permitted investment options, interest,dividends, gains and losses, etc.). The year-end reportsprovided by TIAA-CREF and other vendors, if any, canbe combined to serve as the beginning point for thepreparation of the plan’s financial statements. If theplan has multiple vendors, the transfers betweenvendors must be eliminated to arrive at consolidatedfinancial statements.

The plan’s Statements of Net Assets Available forBenefits (the balance sheet) will include plan assetsreported by all plan vendors. ERISA requires thatthe Statement of Net Assets Available for Benefit beprovided in a comparative format (the prior year andcurrent year). The Statement of Changes in Net AssetsAvailable for Benefits is not required to be provided ina comparative format.

2. Whose responsibility is it to prepare the plan’sfinancial statements?

It is the plan administrator’s responsibility to preparethe plan’s financial statements. The financial statementsshould be prepared in conformity with generallyaccepted accounting principles. The plan sponsor mayoutsource the preparation of the financial statements.However, the plan sponsor must understand the prepa-ration process to satisfy certain audit risk assessmentstandards. Acceptable formats for the financialstatements are provided in the American Institute ofCertified Public Accountant’s Employee Benefit PlansAudit & Accounting Guide (the Audit Guide). TheAudit Guide is available for purchase from theAmerican Institute of Certified Public Accountants(www.aicpa.org)

3. Is there a prescribed format for the financialstatements?

There is no prescribed format for the Statements ofNet Assets Available for Benefits and the Statementof Changes in Net Assets Available for Benefits. Theformat shown in Appendix D is one of several providedin the Audit Guide for these statements.

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4. When is an audit of the financial statementsrequired?

All funded ERISA plans are subject to audit. Smallplans (generally, those with less than 100 participantson the first day of the plan year) may be eligible for anaudit waiver (see Section 2.3 or www.dol.gov/ebsa foradditional information on the small plan audit waiver).Large plans (generally, those with 100 or more totalparticipants on the first day of the plan year) arerequired to be audited.

5. What support is TIAA-CREF providing for planaudits?

TIAA-CREF provides an Audit Support Toolkit onthe Plan Administrator website. Please visit it formore information on audit support services providedby TIAA-CREF.

6. Is audit quality important?

Audit quality is important because of the potentialassessment of a civil penalty of up to $50,000 by theDepartment of Labor for an audit that it rejects asbeing substandard. The assessment is made againstthe plan administrator.

7. What’s the difference between a limited scopeaudit and a full scope audit?

In a limited scope audit, the plan administrator mayinstruct the plan auditor not to perform any audit workwith respect to investment information certified by abank or similar institution or by an insurance carrierthat is regulated, supervised and subject to periodicexamination by a state or federal agency. The certificationmust extend to both the accuracy and completeness ofthe investment information. If this certification is notavailable, a full scope audit must be conducted and willbe inclusive of investment information. TIAA-CREFwill certify for TIAA and CREF investment productsand on behalf of JPMorgan Chase as either the directedcustodian or directed trustee for other investmentproducts recordkept by TIAA-CREF.

8. Does TIAA-CREF certify plan investments forpurposes of the limited scope audit provisionsof Department of Labor regulations (section2520.103-8)?

TIAA-CREF will certify for TIAA and CREF invest-ment products and on behalf of JPMorgan Chase as

either the directed custodian or directed trustee forinvestment products recordkept by TIAA-CREF.

9. Is FAS 157 (FASB ASC 820) a consideration inthe preparation of a plan’s financial statements?

Financial statements prepared in conformity withgenerally accepted accounting principles will presentinvestments at fair value as defined in FAS 157(FASB ASC 820). TIAA-CREF will report investmentinformation at fair market based on processesdescribed in the SAS 70.

10. What are the available options if an audit is notfinalized prior to either the original due date or, if anextension was filed, the extended due date?

The first course of action is to consult with the plan’sERISA counsel to develop a compliance strategy. Aconsideration for 403(b) plans will be the determinationof the application of ERISA. Only retirement planssubject to ERISA are required to file Form 5500.However, if a plan is subject to ERISA and has not fileda Form 5500, the plan administrator may be subjectto civil penalties for failing to file Form 5500 in currentand prior reporting periods.

To promote compliance with ERISA’s annual reportingrequirements, the Department of Labor sponsors theDelinquent Filer Voluntary Compliance Program(DFVCP) to encourage voluntary compliance throughthe reduction of civil penalties. Penalties imposed bythe Department of Labor for plan administrators usingthe DFVCP are reduced and the amount dependentupon several factors. However, the penalty is limited to$1,500 for a small plan and $4,000 for a large plan forall delinquent filings of the same plan assuming alldelinquent filings are included in the same DFVCPsubmission. Follow this link for the Department ofLabor’s Fact Sheet on the DFVCP.www.dol.gov/ebsa/newsroom/0302fact_sheet.html

11. When should employee contributions beremitted to TIAA?

Large plans: The Department of Labor’s regulationrequires employers of all sizes to transmit employeecontributions as soon as they can be segregated (thegeneral rule), but in no case later than the 15thbusiness day of the month immediately following themonth in which the contribution is either withheld

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or received by the employer. The 15th business dayof the month following the month in which employeecontributions are withheld should not be considereda safe harbor for large plans.

Once-a-month remittances are appropriate if the onlypayroll cycle frequency is monthly. If, as part of yourannual audit, the plan’s independent qualified publicaccountant determines that employee contributionshave not been remitted within the appropriate timeframe, the plan administrator may be asked to preparea supplemental schedule for inclusion in the plan’sfinancial statements disclosing such late remittances.This supplemental schedule will be covered by theaudit opinion.

Small plans: The Department issued a final regulationin January 2010 which provides a seven business daysafe harbor period for small plans. Small plans nowhave an optional safe harbor period in which they canmeet the general rule. If employee contributions areremitted on or before the safe harbor date, the generalrule is deemed to have been met. Small plans don’thave to determine the earliest date on which employeecontributions can reasonably be segregated if employeecontributions are remitted within the safe harbor period.Follow this link to the Department of Labor’s NewsRelease. www.dol.gov/ebsa/newsroom/fsecp.html

If the plan has late remittances of employee contribu-tions, line 4a of Schedule H or I, as applicable, or line10 of Form 5500-SF should be marked in the affirmativeand the aggregate amount of late remittances shouldbe entered. Under certain circumstances, Schedule G(Financial Schedules) may need to be attached to Form5500 for a large plan to report late remittances (seefollowing question).

12. What prohibited transactions result from anemployer being delinquent in forwarding employeecontributions to the plan?

Included below is an excerpt from the Department ofLabor’s Frequently Asked Questions About ReportingDelinquent Participant Contributions:www.dol.gov/ebsa/faqs/faq_compliance_5500.html

“With respect to the prohibited transaction

provisions of ERISA section 406, the employer ofemployees covered by the plan is a party in interestwith respect to the plan under ERISA section3(14)(C). The failure to segregate and forwardparticipant contributions to a plan from the generalassets of the employer in the time frames prescribedby 29 CFR § 2510.3-102 would result in a prohibiteduse of plan assets in violation of section 406(a)(1)(D)of ERISA. Similarly, because an employer whoretains plan assets commingled with it generalassets would be a fiduciary with respect to thoseassets pursuant to ERISA section 3(21)(A)(i), anyactions taken by the employer with respect to theparticipant contributions that become plan assets,other than the actual contribution of such assetsto the employee benefit plan’s trust or the actualpayment of welfare benefits for employees, wouldbe a violation of ERISA section 406(b)(1) and (2).

“Although the failure to forward participant contri-butions in a timely fashion would not, in itself,constitute an extension of credit between the planand the employer in violation of section 406(a)(1)(B),depending on the particular facts and circumstances,a separate arrangement, agreement or understandingto extend credit to pay the delinquent amounts tothe plan could occur that would give rise to aviolation of section 406(a)(1)(B). Such arrangement,agreement or understanding could be expressor implied. For example, a fiduciary’s consistentfailure to exercise diligence in its collection effortsregarding participant contributions may serve asthe basis to assert that an implied understandingexisted to extend credit between the fiduciary andthe employer.”

FORM 5500

13. How are separated participants counted? Whomust be considered as plan participants and shouldForm 8955-SSA be filed with the Internal RevenueService?

There is no specific guidance from the Departmentof Labor on this, so each plan administrator mustdecide individually how to handle participants whohave separated from service. Generally, the participantdetermination is relatively clear-cut. If the reportingplan continues to hold assets to fund the benefits to be

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paid to a separated participant, the participant shouldbe considered a plan participant for purposes of Form5500. However, in the case of separated participantsinvested exclusively in TIAA and/or CREF annuitycontracts, the question of whom to include in a planfiling becomes a little more complicated.

Under the TIAA and CREF annuity contracts, manyrights are vested with the individual participant. Unlikeplans that are funded through a trust or custodialaccounts, individual participants in plans funded withTIAA and CREF annuity contracts already own theirown annuity contracts. This is generally true even forparticipants covered under group annuity contracts asthe participants own their own individual certificatesunder these contracts.

After a participant separates from service, the employergenerally has no obligation to make further contributionsand will not control when the participant receivesdistributions. Instead, the separated participant willexercise his or her own rights under the terms of theTIAA and/or CREF annuity contracts. In effect, theseparated participant is in the same situation as if he orshe had received an in-kind distribution of an annuitycontract from a trusteed pension plan. Since this is thecase, a number of employers take the position that aseparated participant is no longer a plan participant.Since there is no guidance from the Department ofLabor to the contrary on this point, we believe thatexcluding separated participants is an acceptableapproach. Note, however, that if the separated participanthas account balances in mutual funds under a trust orcustodial account, the employer cannot take this positionand must treat the separated participant as a planparticipant. The instructions to the 2009 Form 5500indicates that the “other retired or separated participantsentitled to future benefits” category does not include anyindividual to whom an insurance company has made anirrevocable commitment to pay all the benefits to whichthe individual is entitled under the plan.

The alternative approach is to treat terminatedparticipants as plan participants until annuity benefitsbegin. This approach is, in our opinion, equally acceptable.So long as a separated participant still has funds in an

annuity contract(s) and such annuity contract(s) is notaccepting contributions from another employer, theparticipant would be considered a plan participant. Onlyhis or her employment status has changed; plan benefitsremain unchanged.

While either approach for handling separated participantsmay be adopted by a plan administrator, all separatedparticipants must be treated consistently. After aparticipant has converted his or her deferred annuitycontract to an immediate annuity, the participant is notlonger considered a plan participant. The conversionfrom deferred to immediate annuity is counted as aplan distribution.

If you choose to treat separated participants asparticipants for purposes of the Form 5500:

• Their account balances in the CREF Account,TIAA Real Estate Account, and any other custodialor trusteed investment options should be reportedas assets of the plan; and

• For the 2008 and prior plan years: A ScheduleSSA should be completed and included in the Form5500 filing to report separated participants withdeferred vested benefit rights if separation occurredduring the reporting year or the immediatelypreceding plan year. Revisions or updates topreviously reported information may be made in anysubsequent plan year in the format than required.

• For the 2009 and future plan years: The ScheduleSSA is not longer included with the Form 5500 andhas been replaced by the Form 8955-SSA. TheInternal Revenue Service will provide instructionswith respect to Form 8955-SSA. As of thepublication date of this Guide, this guidance hasnot been released.

In addition to treating all separated participants equi-table, a consistent approach should be taken from yearto year. If a change in reporting methodology is made,documentation of such change should be maintained inthe plan’s permanent records as well as included as anexplanatory statement to be associated with the Form8955-SSA in the year of change.

On July 20, 2009, the Department of Labor issued Field

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Assistance Bulletin (FAB) 2009-02 and subsequentlysupplemented it with FAB 2010-01. The FABs providethat for Form 5500 reporting requirements, 403(b) planssubject to ERISA need not treat annuity contracts andcustodial accounts as part of the plan provided:

• The contract or account was issued to a current orformer employee before January 1, 2009

• The employer ceased to have any obligation tomake contributions (including employee salaryreduction contributions) and in fact ceased makingcontributions to the contract or account beforeJanuary 1, 2009

• All of the rights and benefits under the contract oraccount are legally enforceable against the insureror custodian by the individual owner of the contractor account without any involvement of the employer

• The individual owner of the contract or account isfully vested in the contract or account

You can find a copy of FAB 2009-02 athttp://www.dol.gov./ebsa/regs/fab2009-2.html.

You can find a copy of FAB 2010-01 athttp://www.dol.gov/ebsa/regs/fab2010-1.html.

TIAA-CREF cannot and does not offer legal advice.

We recommend that you consult with your own auditor

and legal counsel concerning the application of and relief

granted by the Department of Labor under FAB 2009-02.

14. How is a plan’s investment in the TIAA RealEstate Account (REA) reported for purposes of theForm 5500 and the plan’s financial statements?

If plan assets include an investment in the REA at anytime during the reporting year, disclosure of suchinvestment must meet certain requirements. Forpurposes of reporting on Form 5500, the REA is apooled separate account of TIAA, an insurance company,and is reported as an investment in a direct filingentity (DFE). Designation as a DFE combined with thefiling of its own Form 5500 provides the investing planwith reporting relief with respect to the REA. If theREA did not file its own Form 5500, each investingplan would disclose its pro-rata share of the REA’sunderlying investments as plan assets.

Both large and small plans with investments in the

REA must also complete Schedule D (DFE/ParticipatingPlan Information), Part I, and include it with itsForm 5500.

For presentation in the financial statements, a plan’sinvestment in the REA and the related investmentexperience will be dependent upon the format utilized.Generally, a plan’s investment in the REA is either listedas an individual investment in the Statements of NetAssets Available for Benefits or, if the investments arelisted as an aggregate amount, the investment detail willbe provided in the footnotes. The investment experiencedisclosed in the Statement of Changes in Net AssetsAvailable for Benefits is generally combined withinvestment experience of other plan investments into thecategories of interest, dividends, and net appreciation.

15. How is a plan’s investment in the CREF Accountsreported for purposes of the Form 5500 and theplan’s financial statements?

CREF is a registered investment company as well as aninsurance company. Investments in any of the CREFAccounts are classified as investments in registeredinvestment companies for purposes of the plan’s financialstatements and Form 5500. See the CREF Accountsfinancial statements for additional information.

For presentation in the financial statements, a plan’sinvestment in the CREF Accounts and the relatedinvestment experience will be dependent upon theformat utilized. Generally, a plan’s investment in theCREF Accounts is either listed as an individualinvestment in the Statements of Net Assets Availablefor Benefits or, if the investments are listed as anaggregate amount, the investment detail will beprovided in the footnotes. The investment experiencedisclosed in the Statement of Changes in Net AssetsAvailable for Benefits is generally combined withinvestment experience of other plan investmentsinto the categories of interest, dividends and net appreciation.

16. When is the Form 5500 and Form 8955-SSAdue?

A plan’s Form 5500 and Form 8955-SSA, if required, isdue at the end of the seventh month following the planyear-end. For example, if a plan year end is

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December 31, 2xx0, the Form 5500 and Form 8955-SSA,if required, is due seven months later, or July 31, 2xx1.An extension of time to file the Form 5500 and Form8955-SSA may be requested (See Section 2.2.4, Whento File Form 5500 for the Form 5500 Filing Calendarby Plan Year).

17. Is an extension of time to file Form 5500 andForm 8955-SSA available?

Yes. A Form 5558, Application for Extension of TimeTo File Certain Employee Plan Returns, must be filedon or before the original due date (not including anyextensions) with the Internal Revenue Service. Filing aForm 5558 will provide the plan with up to an additional2 1/2 months to file Form 5500 and Form 8955-SSA, ifrequired. For example, if a plan year end is June 30, 2xx0and a Form 5558 is filed on or before January 31, 2xx1requesting the maximum extension period, the plan’sextended due date for filing the Form 5500 and Form8955-SSA, if required, becomes April 15, 2xx1.

If the plan’s reporting year is the same as the plansponsor’s tax year and the plan sponsor requested anextension of time to file its tax return, the plan mayrely on the plan sponsor’s Form 8868 (Application forExtension of Time To File an Exempt OrganizationReturn) or similar extension (see Section 2.2.4).

18. Is there a continuing requirement to fileForm 5500 or Form 8955-SSA for a terminatedor frozen plan?

ERISA requires that a retirement plan file aForm 5500 as long as it has assets to report andForm 8955-SSA if separated participants have deferredbenefits to be reported for the plan year. Therefore,until all plan assets have been distributed or deemeddistributed, a Form 5500 filing should occur. Once planassets reach zero, a short plan year may be createdwith the Form 5500 due at the end of the seventhmonth following total liquidation of the plan’s assets.See FAQ 19 for more information on short plan years.

A plan is generally terminated when the plan sponsortakes official action as evidenced by a resolution orsimilar documentation with the consequence of thetermination being the cessation of contributions andthe distribution of plan assets. The document shouldbe properly executed and notarized and then filed withthe plan’s permanent records. Participants should benotified of the official action.

A plan is generally considered “frozen” when eligibilityto participate in the plan is not longer available to newemployees of the plan sponsor, employer and employeecontributions are no longer made or permitted, orboth. The plan has a continuing requirement tofile Form 5500 until plan assets are distributed ordeemed distributed and Form 8955-SSA for separatedparticipants with deferred benefits. Evidence of theplan sponsor’s official action should be properlyexecuted and notarized and then filed with the plan’spermanent records. Participants should be notifiedof the official action.

19. What is a short plan year and why is a properdetermination important?

A short plan year is a reporting year of less than 12months. A short plan year is generally created when(i) the plan is initially adopted or terminated, (ii) planassets are distributed or deemed distributed, or (iii)the plan year changes. In each of the following, the plandocument will define the plan year.

(i) The plan may be adopted at any point in time.If the effective date of the adoption is differentthan the first day of the plan year as defined inthe plan document, the plan will have a short,initial plan year. In example, assume Plan Ais adopted timely with an effective date of July 1, 2xx0, with the plan year being definedas the calendar year. Plan A’s initial plan yearis a short plan year of July 1 - December 31, 2xx0.The second plan year will be a full plan year ofJanuary 1 - December 31, 2xx1, assuming noother changes to the definition of the plan yearand the plan will follow the standard due datesfor its Form 5500.

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(ii) The plan may be terminated at any point intime. The plan has a reporting obligation untilit distributes all plan assets or deems that allplan assets have been distributed at which timea short plan year may be created. In example,assume that Plan B’s plan year is defined as thecalendar year. Plan B is properly terminatedwith an effective date of March 31, 2xx0.However, Plan B cannot make a completedistribution of plan assets until January 15, 2xx1.In this case, Plan B has a full plan year reportingobligation for 2xx0 with the Form 5500 havingthe standard due dates and a short plan yearreporting obligation for 2xx1 (January 1 -January 15, 2xx1). The Form 5500 for the short2xx1 plan year is due at the end of the seventhmonth following the end of the short plan year,or August 31, 2xx1.

(iii) The plan may be amended to change the planyear. In doing so, a short plan year is created.Assume Plan C has a calendar year as its planyear and that the plan is timely amended tochange the plan year to a June 30 year end,effective on June 30, 2xx1. Plan C will file itsForm 5500 as a calendar year plan for 2xx0with the standard due dates. Then a short planyear of January 1 - June 30, 2xx1, is createdand a Form 5500 will be due at the end of theseventh month following the end of the shortplan year, or January 31, 2xx2.

20. When will TIAA-CREF begin preparation ofsignature ready Form 5500? Does this serviceinclude Form 8955-SSA?

Beginning with the 2009 plan year, TIAA-CREF willprovide an optional signature ready Form 5500 service,including preparation of Form 8955-SSA and summaryannual report (SAR).

21. Is the value of TIAA Traditional Annuity reportedas an asset in the plan’s financial statements and onSchedule H or Form 5500-SF?

Yes, for 2009 plan years the TIAA Traditional Annuityis now considered to be an unallocated contract anda plan asset based on the DOL-issued Field AdvisoryBulletin 2010-01A. TIAA Traditional Annuity shouldbe reported as an Insurance Company GeneralAccount asset on Schedule H.

22. Are breakdowns of the interest and dividendscredited to each TIAA and CREF variable annuityaccount provided?

No. The CREF Account and the TIAA Real EstateAccount are investment options in a variable annuityheld pursuant to the terms of an ERISA retirementplan. Variable annuities, unlike mutual funds solddirectly to the public, including retirement plans, arenot required to distribute dividends and capital gainson an annual basis. Nor are the investment returns of avariable annuity subject to federal income taxes on anannual basis as is generally the case for mutual funds.

Premium contributions to a variable annuity purchaseadditional units and the value of the variable annuity iscalculated daily (the process is described in the SAS70). The changes in unit values reflect the gains, losses,dividends, and interest received by the underlyingassets of the variable annuity. For purposes of theplan’s financial statements and Form 5500 reporting,a pro-rata portion of the investment experience of theunderlying assets of the variable annuity is the plan’sunrealized appreciation or depreciation of its investmentin the variable annuity(ies). For the plan’s financialstatements and Schedule H or Schedule I and Form5500-SF reporting purposes, these assets are theCREF Account annuity contract units and TIAA RealEstate Account annuity units, not the underlying assetsof the CREF Account or TIAA Real Estate Account.

23. Do the CREF Accounts hold the plan’s investmentassets and execute investment transactions onbehalf of the investing plan?

No. The underlying assets of the CREF Accounts arenot plan assets. CREF is an investment company underthe Investment Company Act of 1940. Under ERISAsection 401(b)(1), the underlying assets of an investmentcompany are not plan assets although the securitiesissued by such investment companies are plan assets.As a result, units in the CREF Accounts are planassets, but the underlying assets are not. It is the valueof the plan’s holdings in the CREF Accounts that mustbe reported on in the plan’s financial statements andSchedule H or Schedule I or Form 5500-SF, and notthe value of the assets underlying the CREF Accounts.

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24. Is a breakdown of the plan administrativeexpenses charged against the assets of theCREF Accounts and the TIAA Real Estate Accountnecessary?

Direct plan administrative expenses and fees for largeplans are reported in the plan’s financial statementsand on line 2i of Schedule H. Since there are no directfees or expenses incurred or paid by the plan to theCREF Accounts or the TIAA Real Estate Account,there are no direct expenses or fees to report.

The expense deductions for the CREF Accountsand TIAA Real Estate Account, as reported in theirrespective prospectuses, are factors in determiningthe unit values of the respective Accounts. However,because these expenses are not paid directly by theplan, they are not the type of plan expenses that mustbe reported in the plan’s financial statements or onSchedule H. However, they will be reportable onSchedule C as an indirect expense of the plan.

25. How are TIAA Real Estate Account and CREFAccounts valued?

The TIAA Real Estate Account and CREF Accountsare valued daily. The valuation process is described inthe SAS 70 reports.

26. Does TIAA-CREF issue a certification for purposesof the limited scope audit permitted underDepartment of Labor regulations 2520.103-8?What’s covered by the certification?

Yes, TIAA-CREF will so certify. ERISA provides thatthe opinion of a plan’s independent qualified publicaccountant need not extend to any statements certifiedas complete and accurate by a bank, trust company orsimilar institution, or by an insurance carrier that isregulated and subject to periodic examination by astate or federal agency. Both TIAA and CREF, as insur-ance carriers, qualified for the exemption. Additionally,TIAA-CREF has been authorized by JPMorgan ChaseBank (JPMC) to certify for plan assets for which JPMCis the directed custodian and/or trustee.

27. Based on the requirements to file Form 5500,our 403(b) plan may have been required to file inprevious reporting years. What action should betaken now to address this situation?

The first course of action is to consult with the plan’sERISA counsel to develop a compliance strategy. Aconsideration for 403(b) plans will be the determinationof the application of ERISA. Only retirement planssubject to ERISA are required to file Form 5500.However, if a plan is subject to ERISA and has not fileda Form 5500, the plan administrator may be subject tocivil penalties for failing to file Form 5500 in currentand prior reporting periods.

To promote compliance with ERISA’s annual reportingrequirements, the Department of Labor sponsors theDelinquent Filer Voluntary Compliance Program(DFVCP) to encourage voluntary compliance throughthe reduction of civil penalties. Penalties imposed bythe Department of Labor for plan administrators usingthe DFVCP are reduced and the amount dependentupon several factors. However, the penalty is limitedto $1,500 for a small plan and $4,000 for a large planfor all delinquent filings of the same plan assumingall delinquent filings are included in the sameDFVCP submission.

28. My plan requires an audit and I can’t find anauditor to perform the required audit. What aremy options?

The first course of action is to consult with the plan’sERISA counsel to develop a compliance strategy. Aconsideration for 403(b) plans will be the determinationof the application of ERISA. Only retirement planssubject to ERISA are required to file Form 5500.However, if a plan is subject to ERISA and has notfiled a Form 5500, the plan administrator may besubject to civil penalties for failing to file Form 5500in current and prior reporting periods.

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TRANSACTIONS

29. What is an in-service distribution?

ERISA imposes rules concerning the timing of aparticipant’s access to his or her account. Distributionsgenerally are limited to death, disability, or severancefrom employment. However, some plans may permit anactive participant to gain access to his or her accountunder certain conditions. These permitted distributionsare called in-service withdrawals.

Some of these conditions associated with in-servicewithdrawals are related to sources of contributions(e.g., employer discretionary contributions, employerafter-tax contributions) while others are limited to anoccurrence (e.g., passage of a fixed number of years,attainment of a stated age).

30. How are loan defaults (payments are not madeas required under the loan agreement) handled forreporting purposes?

In general, the loan default is treated as a taxable eventif payment is not received by the end of the calendarquarter following the calendar quarter in which therequired loan payment was due. The default amount(outstanding loan balance including accrued interest)is reported on Form 1099-R for the calendar year inwhich the default occurred. TIAA-CREF issues Form1099-Rs in January for loan defaults and distributionsoccurring in the prior calendar year for investments,including loans, it recordkeeps.

It should be noted that a taxable event does not giverise to a distributable event, an event under which adistribution is made. The terms of the plan will controlthe timing of distributions which are generally limitedto death, disability and severance from employment.At the time specified by the plan, the loan will be offsetagainst the participant’s account balance. The offsetdoes not create a second taxable event.

31. Where can I find more supporting informationfor frequently made account transactions?

More supporting information on other transactionsthat occur within a plan may be found by visiting theTIAA-CREF Plan Administrator website.

GENERAL

32. Is the accrual basis of accounting used withregard to interest, income, and dividends?

No. TIAA-CREF provides reporting strictly on acash basis. Only transactions actually occurring withinthe reporting period are contained within our planyear-end reports.

33. Can TIAA-CREF supply reconciliations betweenthe custodial system and the recordkeeping system?

TIAA-CREF maintains information on multiplesystems. They are:

• The custodial system – keeps track of a plan’sinvestment in mutual funds in omnibus form.

• The recordkeeping system – keeps the detail of theTIAA Traditional Annuity contracts (a fixed annuityproduct), the CREF Account (a variable annuityproduct), and the TIAA Real Estate Account(a variable annuity product) as well as plan andparticipant’s balances.

TIAA-CREF reconciles the custodial system to therecordkeeping system at the omnibus level for themutual fund holdings. For the annuity contracts, therecordkeeping and custodial system are the same.Therefore, further reconciliations are not necessary.

34. What is the difference between the current plan-level reporting system and the former contract-levelreporting system?

When the assets of a retirement plan(s) convertedfrom TIAA-CREF’s legacy platform to the TIAA-CREFOpen Plan Solutions (OPS) platform, the structure ofthe recordkeeping changed from a contract-levelreporting system to a plan-level reporting system.

Prior to the conversion to OPS, participant recordswere maintained on a contract basis, which were thencombined with other participants in the same plan toyield plan-level reports for qualified plans. A participant’scontract could hold assets of multiple retirementplans as defined by premium payment groups (PPG).Each PPG contained the contributing plan and specificcontract details. Defining a plan through PPG andcontract type associations and then aggregating themwith the appropriate portion of the contract financialdata produced the prior plan-level reports for qualified

SECTION 4

48

plans. Plan-level reports have not previously beenrequired for 403(b) plans. However, beginning withthe 2009 plan year, 403(b) plans will receive plan-levelreporting. For plan years beginning during 2008,403(b) plans having 50 or more participants receivedplan-level reporting.

Following conversion to the OPS platform, the keydriver for recordkeeping shifted from an individualparticipant’s contract(s) to plan-level reporting. EachPPG within a contract was assigned an OPS plannumber and was combined with that participant’sother investments, if any, and other plan participantsto form plan-level reporting.

35. Why is the full Social Security number notdisplayed on the plan year-end reports?

Reports provided to plan administrators withparticipants’ Social Security number (SSN) will containmasked SSNs (the last four digits). For example, ifa participant’s SSN is “123-45-6789,” the masked SSNdisplayed on the report will be “xxx-xx-6789.” Themasking of a participant’s SSN is a proven strategy toobscure personal identification information to protectthe participant from privacy invasion and eliminatesthe possibility of inappropriate use of the SSN by anyunauthorized individuals.

36. What is TIAA-CREF’s cut-off date for includingtransactions for the reporting year?

Generally, TIAA-CREF reports on a cash basis.Therefore, transactions received by TIAA-CREFin good order on or before 4:00 p.m. (ET) on the lastbusiness day of the plan year are included in theannual plan year-end reports.

GOVERNANCE AND INTERNAL CONTROLS

37. Does TIAA-CREF provide plan administrators witha SAS 70 report?

Yes. The unqualified Type II SAS 70 for both qualifiedplans and ERISA 403(b) plans is located on thePlan Administrator website with the supplementalinformation associated with year-end reports.Currently, two separate reports are available; one forthe calendar year ended 12/31/2008 and one for thefiscal year ended 6/30/09. The 2009 calendar yearSAS 70 report should be available in late secondquarter 2010.

If a plan has assets for which JPMorgan Chase Bank(JPMC) is the directed custodian or directed trustee,JPMC’s unqualified Type II SAS 70 report may berequested in the same manner as described above.These SAS 70 reports are available on a moving 12-month fiscal year period ending each September 30and March 30.

The SAS 70 reports are confidential and shouldbe used only by TIAA-CREF, its clients, and theindependent auditors of its clients. Unauthorized useof the SAS 70 report, in whole or in part, is strictlyprohibited. TIAA-CREF has been authorized by JPMCto distribute its SAS 70 report with the samerestrictions as for the TIAA SAS 70 report.

38. What is meant by a “controls environment” andwhy should a plan have one?

Internal control is a process developed, designed, andimplemented by plan management, including thosecharged with governance, to provide reasonableassurance regarding the attainment of stated objectives.Effective controls reduce the risk of asset loss, andhelp ensure that plan information is complete andaccurate, financial statements are reliable, and lawsand regulations are complied with. The AmericanInstitute of Certified Public Accountants’ Audit QualityCenter for Employee Benefit Plans is a source ofexcellent information. http://ebpaqc.aicpa.org/

39. Who is responsible for general governance andoversight of an ERISA plan?

The plan administrator is responsible for general gov-ernance, oversight, and monitoring of an ERISA plan.

SECTION 4

49

SECTION FIVEAPPENDICES

50

APPENDIX A

SAMPLE REPORTING PACKAGE

CERTIFICATION LETTER

Private & Confidential 01/18/2010 06:46 PM Page 1 of 1

01/18/2010

Re : ABC SAMPLE UNIVERSITYABC SAMPLE UNIVERSITY RETIREMENT PLAN

Plan # 100000

TIAA-CREF hereby certifies the reports (Schedule of Assets Held for Investment and Statement of Changesto Net Assets) furnished pursuant to 29 CFR 2520.103-5(d) are complete and accurate for the plan yearended 12/31/2009. This certification extends to investments recordkept by TIAA-CREF for which JPMorganChase Bank, a New York banking corporation, and its successors, if any, act as a directed trustee, custodian,or both.

51

APPENDIX A

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52

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30

APPENDIX A

53

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3

APPENDIX A

54

APPENDIX A

Sta

tem

ent

of

Ch

ang

es t

o N

et A

sset

sT

ota

l Pla

n A

sset

s U

nd

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07

APPENDIX A

56

Sta

tem

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of

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ang

es t

o N

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sset

sT

ota

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981.

46

APPENDIX A

57

Sta

tem

ent

of

Ch

ang

es t

o N

et A

sset

sT

ota

l Pla

n A

sset

s U

nd

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anag

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t –

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stm

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AB

C S

AM

PL

E U

NIV

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SIT

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r th

e R

epo

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d:

01/0

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TIR

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28

APPENDIX A

58

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42

APPENDIX A

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0$0

.00

$0.0

0$0

.00

P

artic

ipan

t Loa

ns Is

sued

$0.0

0$0

.00

$0.0

0$0

.00

P

artic

ipan

t Loa

n P

rinci

pal R

epay

men

t$0

.00

$0.0

0$0

.00

$0.0

0

To

tal T

ran

sfer

s $1

4,98

4.76

$1,7

10.5

5($

6,45

4.73

)($

7,78

9.99

)

Mar

ket

Val

ue

at t

he

En

d o

f th

e P

erio

d

$26,

823.

90$5

,214

.58

$0.0

0$0

.00

Cas

h H

eld

in R

eser

ve$0

.00

$0.0

0$0

.00

$0.0

0

Par

tici

pan

t B

alan

ce a

t th

e E

nd

of

the

Per

iod

$2

6,82

3.89

$5,2

14.5

9$0

.00

$0.0

0

APPENDIX A

61

Sta

tem

ent

of

Ch

ang

es t

o N

et A

sset

sT

ota

l Pla

n A

sset

s U

nd

er M

anag

emen

t –

Inve

stm

ent

Det

ail

AB

C S

AM

PL

E U

NIV

ER

SIT

Y

Act

ivit

y fo

r th

e R

epo

rtin

g P

erio

d:

01/0

1/20

09 t

o 1

2/31

/200

9

AB

C S

AM

PLE

UN

IVE

RS

ITY

RE

TIR

EM

EN

T P

LAN

- P

lan

# 10

0000

Priv

ate

& C

onfid

entia

l 0

1/18

/201

0 06

:46

PM

Pag

e9

of

10

TIA

A-C

RE

F E

Q IN

DE

X-

RT

MT

XV

AF

EU

RO

PA

CIF

IC

GR

OW

TH

FU

ND

A1

AF

WA

SH

ING

TO

N

MU

TU

AL

INV

ES

TO

RS

A2

WA

CO

RE

PL

US

BO

ND

P

OR

TF

OL

IOW

1M

arke

t V

alu

e at

th

e B

egin

nin

g o

f th

e P

erio

d$0

.00

$35,

120.

56$9

,857

.17

$21,

955.

18

Ad

dit

ion

s to

Net

Ass

ets

C

ontr

ibut

ions

EM

PLO

YE

E P

RE

-TA

X$1

,757

.74

$5,9

94.8

6$2

,183

.38

$4,7

96.4

0

E

MP

LOY

EE

AF

TE

R-T

AX

$0.0

0$0

.00

$0.0

0$0

.00

RO

LLO

VE

R$0

.00

$0.0

0$0

.00

$0.0

0

Tot

al C

ontr

ibut

ions

$1,7

57.7

4$5

,994

.86

$2,1

83.3

8$4

,796

.40

O

ther

Rec

eipt

s$0

.00

$0.0

0$0

.00

$0.0

0T

ota

l Ad

dit

ion

s to

Net

Ass

ets

$1,7

57.7

4$5

,994

.86

$2,1

83.3

8$4

,796

.40

Inve

stm

ent

Inco

me

E

arni

ngs

$0.0

0$0

.00

$0.0

0$0

.00

P

artic

ipan

t Loa

n In

tere

st$0

.00

$0.0

0$0

.00

$0.0

0

Div

iden

ds$9

05.8

6$1

,086

.51

$438

.56

$2,2

48.4

5

Rea

lized

Gai

n (L

oss)

$0.0

0($

4.41

)$0

.00

($35

.28)

U

nrea

lized

Gai

n (L

oss)

$7,6

67.1

2$1

4,76

2.55

$2,2

08.2

4$4

,774

.15

To

tal I

nve

stm

ent

Inco

me

$8,5

72.9

8$1

5,84

4.65

$2,6

46.8

0$6

,987

.32

Ded

uct

ion

s fr

om

Net

Ass

ets

W

ithdr

awal

s$0

.00

$0.0

0$0

.00

$0.0

0

Dis

trib

utio

ns$0

.00

$0.0

0$0

.00

$0.0

0

Ann

uity

Set

tlem

ent O

ptio

ns$0

.00

$0.0

0$0

.00

$0.0

0

For

feitu

res

$0.0

0$0

.00

$0.0

0$0

.00

F

ees

$0.0

0$0

.00

$0.0

0$0

.00

O

ther

Ded

uctio

ns$0

.00

$0.0

0$0

.00

$0.0

0

To

tal D

edu

ctio

ns

$0.0

0$0

.00

$0.0

0$0

.00

Tra

nsf

ers

In

terf

und

Tra

nsfe

r In

$54,

494.

00$1

,741

.01

$754

.29

$3,3

47.8

7

Inte

rfun

d T

rans

fer

(Out

)$0

.00

($5.

91)

$0.0

0($

197.

78)

C

onve

rsio

n In

$0.0

0$0

.00

$0.0

0$0

.00

C

onve

rsio

n (O

ut)

$0.0

0$0

.00

$0.0

0$0

.00

P

lan

to P

lan

Tra

nsfe

r In

$0.0

0$0

.00

$0.0

0$0

.00

P

lan

to P

lan

Tra

nsfe

r (O

ut)

$0.0

0$0

.00

$0.0

0$0

.00

P

artic

ipan

t Loa

ns Is

sued

$0.0

0$0

.00

$0.0

0$0

.00

P

artic

ipan

t Loa

n P

rinci

pal R

epay

men

t$0

.00

$0.0

0$0

.00

$0.0

0

To

tal T

ran

sfer

s $5

4,49

4.00

$1,7

35.1

0$7

54.2

9$3

,150

.09

Mar

ket

Val

ue

at t

he

En

d o

f th

e P

erio

d

$64,

824.

72$5

8,69

5.17

$15,

441.

64$3

6,88

8.99

Cas

h H

eld

in R

eser

ve$0

.00

$0.0

0$0

.00

$0.0

0

Par

tici

pan

t B

alan

ce a

t th

e E

nd

of

the

Per

iod

$6

4,82

4.72

$58,

695.

17$1

5,44

1.65

$36,

889.

00

APPENDIX A

62

Sta

tem

ent

of

Ch

ang

es t

o N

et A

sset

sT

ota

l Pla

n A

sset

s U

nd

er M

anag

emen

t –

Inve

stm

ent

Det

ail

AB

C S

AM

PL

E U

NIV

ER

SIT

Y

Act

ivit

y fo

r th

e R

epo

rtin

g P

erio

d:

01/0

1/20

09 t

o 1

2/31

/200

9

AB

C S

AM

PLE

UN

IVE

RS

ITY

RE

TIR

EM

EN

T P

LAN

- P

lan

# 10

0000

Priv

ate

& C

onfid

entia

l 0

1/18

/201

0 06

:46

PM

Pag

e10

of

10

TO

TA

LM

arke

t V

alu

e at

th

e B

egin

nin

g o

f th

e P

erio

d$1

0,55

2,07

1.67

Ad

dit

ion

s to

Net

Ass

ets

C

ontr

ibut

ions

EM

PLO

YE

E P

RE

-TA

X$9

15,2

92.2

2

E

MP

LOY

EE

AF

TE

R-T

AX

$0.0

0

R

OLL

OV

ER

$0.0

0

Tot

al C

ontr

ibut

ions

$915

,292

.22

O

ther

Rec

eipt

s$0

.00

To

tal A

dd

itio

ns

to N

et A

sset

s$9

15,2

92.2

2

Inve

stm

ent

Inco

me

E

arni

ngs

$26,

217.

64

Par

ticip

ant L

oan

Inte

rest

$0.0

0

Div

iden

ds$1

5,91

7.19

R

ealiz

ed G

ain

(Los

s)($

62,1

49.7

9)

Unr

ealiz

ed G

ain

(Los

s)$1

,420

,248

.67

To

tal I

nve

stm

ent

Inco

me

$1,4

00,2

33.7

1

Ded

uct

ion

s fr

om

Net

Ass

ets

W

ithdr

awal

s($

58,0

74.7

6)

Dis

trib

utio

ns($

1,14

3,78

1.97

)

Ann

uity

Set

tlem

ent O

ptio

ns($

261.

62)

F

orfe

iture

s$0

.00

F

ees

$0.0

0

Oth

er D

educ

tions

$0.0

0

To

tal D

edu

ctio

ns

($1,

202,

118.

35)

Tra

nsf

ers

In

terf

und

Tra

nsfe

r In

$635

,073

.80

In

terf

und

Tra

nsfe

r (O

ut)

($63

5,07

3.80

)

Con

vers

ion

In$0

.00

C

onve

rsio

n (O

ut)

$0.0

0

Pla

n to

Pla

n T

rans

fer

In$8

,871

.53

P

lan

to P

lan

Tra

nsfe

r (O

ut)

$0.0

0

Par

ticip

ant L

oans

Issu

ed$0

.00

P

artic

ipan

t Loa

n P

rinci

pal R

epay

men

t$0

.00

To

tal T

ran

sfer

s $8

,871

.53

Mar

ket

Val

ue

at t

he

En

d o

f th

e P

erio

d

$11,

674,

350.

78

Cas

h H

eld

in R

eser

ve$0

.00

Par

tici

pan

t B

alan

ce a

t th

e E

nd

of

the

Per

iod

$1

1,67

4,35

0.37

APPENDIX A

63

APPENDIX A

Fo

otn

ote

s to

th

e S

tate

men

t o

f C

han

ges

to

Net

Ass

ets

Act

ivit

y fo

r th

e R

epo

rtin

g P

erio

d:

01/0

1/20

09 t

o 1

2/31

/200

9

AB

C S

AM

PLE

UN

IVE

RS

ITY

RE

TIR

EM

EN

T P

LAN

- P

lan

# 10

0000

Priv

ate

& C

onfid

entia

l02

/18/

2010

05:

00 P

MP

age

1 o

f1

Foo

tnot

es b

ased

on

repo

rts

date

d 0

1/18

/201

0 06

:46

PM

TR

AN

SA

CT

ION

CA

TE

GO

RY

DE

SC

RIP

TIO

N /

AC

TIO

NP

AR

TIC

IPA

NT

(S)

IMP

AC

TE

DF

UN

DA

MO

UN

T

Loan

sO

utst

andi

ng L

oan

Rep

ort f

or P

lan

Loan

s -

Loan

Rep

ort s

how

s an

End

ing

Bal

ance

. T

helo

an w

as d

efau

lted

and

shou

ld s

how

a b

alan

ce o

f $0.

The

re is

no

impa

ct to

the

Sta

tem

ent o

f Cha

nges

to N

et A

sset

s.

SA

MP

LE, J

OE

($22

,685

.46)

Su

bto

tal

($22

,685

.46)

64

Par

tici

pan

t D

etai

l Su

mm

ary

AB

C S

AM

PL

E U

NIV

ER

SIT

YA

ctiv

ity

for

the

Rep

ort

ing

Per

iod

:01

/01/

2009

to

12/

31/2

009

AB

C S

AM

PLE

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RE

TIR

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EN

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LAN

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lan

# 10

0000

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ate

& C

onfid

entia

l01

/18/

2010

06:

46 P

MP

age

1 o

f33

4

NA

ME

:S

AM

PLE

, JO

ED

AT

E O

F B

IRT

H:

06/2

7/19

46D

AT

E O

F T

ER

MIN

AT

ION

:D

IV/L

OC

:

PA

RT

ID:

XX

XX

-XX

-111

1D

AT

E O

F H

IRE

:D

AT

E O

F D

EA

TH

: P

RE

-TA

X D

EF

ER

RA

L %

OR

$:

ST

AT

US

:A

ctiv

eD

AT

E O

F E

NT

RY

: 09

/25/

2006

DA

TE

OF

RE

HIR

E:

AF

TE

R-T

AX

DE

FE

RR

AL

% O

R $

:

TIA

A T

RA

DIT

ION

AL

(1)

SO

UR

CE

BE

GIN

NIN

GB

AL

AN

CE

CO

NT

RIB

UT

ION

S

EA

RN

ING

ST

RA

NS

FE

RS

W

ITH

DR

AW

AL

S/

D

IST

RIB

UT

ION

SF

OR

FE

ITU

RE

SL

OA

NA

CT

IVIT

Y

FE

ES

/

MIS

CE

ND

ING

BA

LA

NC

EV

ES

TE

DP

ER

CE

NT

EM

PLO

YE

E P

RE

-TA

X$1

7,75

7.42

$7,2

60.0

0$1

,059

.39

$0.0

0$0

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$0.0

0$0

.00

$0.0

0$2

6,07

6.81

100.

00%

Su

bto

tal

$17,

757.

42$7

,260

.00

$1,0

59.3

9$0

.00

$0.0

0$0

.00

$0.0

0$0

.00

$26,

076.

81

TIA

A-C

RE

F L

ifec

ycle

201

0-R

tmt

(L1)

SO

UR

CE

BE

GIN

NIN

GB

AL

AN

CE

CO

NT

RIB

UT

ION

S

EA

RN

ING

ST

RA

NS

FE

RS

W

ITH

DR

AW

AL

S/

D

IST

RIB

UT

ION

SF

OR

FE

ITU

RE

SL

OA

NA

CT

IVIT

Y

FE

ES

/

MIS

CE

ND

ING

BA

LA

NC

EV

ES

TE

DP

ER

CE

NT

EM

PLO

YE

E P

RE

-TA

X$8

,020

.28

$0.0

0$1

,552

.72

$0.0

0$0

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$0.0

0$0

.00

$0.0

0$9

,573

.00

100.

00%

Su

bto

tal

$8,0

20.2

8$0

.00

$1,5

52.7

2$0

.00

$0.0

0$0

.00

$0.0

0$0

.00

$9,5

73.0

0

TIA

A-C

RE

F L

ifec

ycle

201

5-R

tmt

(L2)

SO

UR

CE

BE

GIN

NIN

GB

AL

AN

CE

CO

NT

RIB

UT

ION

S

EA

RN

ING

ST

RA

NS

FE

RS

W

ITH

DR

AW

AL

S/

D

IST

RIB

UT

ION

SF

OR

FE

ITU

RE

SL

OA

NA

CT

IVIT

Y

FE

ES

/

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BA

LA

NC

EV

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TE

DP

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CE

NT

EM

PLO

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RE

-TA

X$8

,480

.65

$0.0

0$1

,807

.85

$0.0

0$0

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$0.0

0$0

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$0.0

0$1

0,28

8.50

100.

00%

Su

bto

tal

$8,4

80.6

5$0

.00

$1,8

07.8

5$0

.00

$0.0

0$0

.00

$0.0

0$0

.00

$10,

288.

50

TO

TA

L A

LL

INV

ES

TM

EN

TS

SO

UR

CE

BE

GIN

NIN

GB

AL

AN

CE

CO

NT

RIB

UT

ION

S

EA

RN

ING

ST

RA

NS

FE

RS

W

ITH

DR

AW

AL

S/

D

IST

RIB

UT

ION

SF

OR

FE

ITU

RE

SL

OA

NA

CT

IVIT

Y

FE

ES

/

MIS

CE

ND

ING

BA

LA

NC

EV

ES

TE

DP

ER

CE

NT

EM

PLO

YE

E P

RE

-TA

X$3

4,25

8.35

$7,2

60.0

0$4

,419

.96

$0.0

0$0

.00

$0.0

0$0

.00

$0.0

0$4

5,93

8.31

TO

TA

L$3

4,25

8.35

$7,2

60.0

0$4

,419

.96

$0.0

0$0

.00

$0.0

0$0

.00

$0.0

0$4

5,93

8.31

NA

ME

:S

AM

PLE

, JA

NE

DA

TE

OF

BIR

TH

:12

/27/

1953

DA

TE

OF

TE

RM

INA

TIO

N:

DIV

/LO

C:

PA

RT

ID:

XX

XX

-XX

-111

1D

AT

E O

F H

IRE

:07

/01/

1999

DA

TE

OF

DE

AT

H:

PR

E-T

AX

DE

FE

RR

AL

% O

R $

:

ST

AT

US

:A

ctiv

eD

AT

E O

F E

NT

RY

: 07

/31/

2001

DA

TE

OF

RE

HIR

E:

AF

TE

R-T

AX

DE

FE

RR

AL

% O

R $

:

TIA

A T

RA

DIT

ION

AL

(1)

SO

UR

CE

BE

GIN

NIN

GB

AL

AN

CE

CO

NT

RIB

UT

ION

S

EA

RN

ING

ST

RA

NS

FE

RS

W

ITH

DR

AW

AL

S/

D

IST

RIB

UT

ION

SF

OR

FE

ITU

RE

SL

OA

NA

CT

IVIT

Y

FE

ES

/

MIS

CE

ND

ING

BA

LA

NC

EV

ES

TE

DP

ER

CE

NT

APPENDIX A

65

APPENDIX A

Par

tici

pan

t D

etai

l Su

mm

ary

Act

ivit

y fo

r th

e R

epo

rtin

g P

erio

d:

01/0

1/20

09 t

o 1

2/31

/200

9

AB

C S

AM

PLE

UN

IVE

RS

ITY

RE

TIR

EM

EN

T P

LAN

- P

lan

# 10

0000

Priv

ate

& C

onfid

entia

l01

/18/

2010

06:

46 P

MP

age

334

of

334

PL

AN

TO

TA

L A

F E

uro

Pac

ific

Gro

wth

Fu

nd

(A

1)

SO

UR

CE

BE

GIN

NIN

GB

AL

AN

CE

CO

NT

RIB

UT

ION

SE

AR

NIN

GS

TR

AN

SF

ER

SW

ITH

DR

AW

AL

S/

DIS

TR

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66

APPENDIX A

Tra

nsa

ctio

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ry b

y F

un

d R

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rt

Act

ivit

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APPENDIX A

Co

ntr

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tio

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Act

ivit

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68

APPENDIX A

Tra

nsa

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y D

ate

Rep

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Act

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y fo

r th

e R

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69

APPENDIX A

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71

APPENDIX A

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NT

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XX

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SA

MP

LE, J

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/01/

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NT

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OT

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APPENDIX A

73

APPENDIX A

Ou

tsta

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rtP

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MA

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74

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1X

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-XX

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AM

PLE

, JO

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2X

XX

-XX

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1 S

AM

PLE

, JO

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/26/

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NT

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3X

XX

-XX

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AM

PLE

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2007

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NT

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4X

XX

-XX

-111

1 S

AM

PLE

, JO

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/14/

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RLY

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5X

XX

-XX

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1 S

AM

PLE

, JO

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/25/

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-XX

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1 S

AM

PLE

, JO

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7X

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-XX

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AM

PLE

, JO

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XX

-XX

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AM

PLE

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/09/

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XX

-XX

-111

1 S

AM

PLE

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/05/

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XX

-XX

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AM

PLE

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11X

XX

-XX

-111

1 S

AM

PLE

, JO

E

07

/23/

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XX

-XX

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AM

PLE

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13X

XX

-XX

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AM

PLE

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AC

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14X

XX

-XX

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1 S

AM

PLE

, JO

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MO

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XX

-XX

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AM

PLE

, JO

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AC

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XX

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AM

PLE

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XX

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19X

XX

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AM

PLE

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XX

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AM

PLE

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AM

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AM

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MA

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AT

E07

/01/

2015

APPENDIX A

75

APPENDIX A

Dis

trib

uti

on

Rep

ort

Act

ivit

y fo

r th

e R

epo

rtin

g P

erio

d:

01/0

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09 t

o 1

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C S

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142

XX

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143

XX

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PLE

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ET

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76

Fo

rfei

ture

Acc

ou

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AB

C S

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PL

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NIV

ER

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YA

ctiv

ity

for

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ort

ing

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/01/

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to

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AB

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L$0

.00

APPENDIX A

77

APPENDIX A

Par

tici

pan

t C

ou

nt

AB

C S

AM

PL

E U

NIV

ER

SIT

YA

ctiv

ity

for

the

Rep

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ing

Per

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:01

/01/

2009

to

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31/2

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AB

C S

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Pag

e1

of

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5T

otal

Num

ber

of p

artic

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ts a

t beg

inni

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f Pla

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ear

455

6aA

ctiv

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artic

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ts41

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0

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5500

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81

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83

APPENDIX A

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APPENDIX A

85

APPENDIX A

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86

APPENDIX A

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87

APPENDIX A

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89

APPENDIX B

ACRONYMS AND ABBREVIATIONS

TERM DESCRIPTION

AICPA American Institute of Certified Public Accountants

CREF College Retirement Equities Fund

CSV Comma-separated value

DFE Direct filing entity

DOL Department of Labor

EFAST2 ERISA Filing Acceptance System

ERISA Employee Retirement Income Security Act

FAB Field Assistance Bulletin

Form 5500 Annual Return/Report of EmployeeBenefit Plan

Form 5500-SF Annual Return/Report of EmployeeBenefit Plan – Short Form

Guide Plan Sponsor Reporting & Audit Guide

IRS Internal Revenue Service

OPS OMNI TIAA’s recordkeeping system

PDF Portable document format

PPG Premium Payment Group

REA Real Estate Account

SAR Summary Annual Report

SAS Statement on Auditing Standards

SEC Securities and Exchange Commission

TIAA Teachers Insurance and Annuity Association

TIAA-CREF Teachers Insurance and AnnuityAssociation-College RetirementEquities Fund

90

APPENDIX C

ILLUSTRATIVE FORMATS FORFINANCIAL STATEMENTS1

ABC SAMPLE UNIVERSITY RETIREMENT PLAN2

STATEMENTS OF NET ASSETS AVAILABLE FOR BENEFITS

December 31,

Assets 2008 2009

Investments at fair value

Fixed annuity contracts $2,982,509 $3,361,620

Pooled seperate account 719,960 554,926

Registered investment company shares 6,154,080 8,194,433

Total investments 9,856,549 12,110,979

Receivables

Employer contributions 0 0

Participant contributions 0 0

Total receivables 0 0

Total assets 9,856,549 12,110,979

Liabilities

Accounts payable 0 0

Accrued expenses 0 0

Total liabilities 0 0

Net assets available for benefits $9,856,549 $12,110,979

See accompanying notes to the financial statements

1 The presentation format is but one of the illustrations provided in the 2009 Audit & Accounting Guide for Employee Benefit Plans published bythe American Institute of Certified Public Accountants.

2 The amounts in the illustrative financial statements are derived from the sample report package included in this Guide.

This is an example of a comparative financial statement.

91

ABC SAMPLE UNIVERSITY RETIREMENT PLAN STATEMENT OF CHANGES IN NET ASSETS AVAILABLE FOR BENEFITS

Year Ended December 31, 2009

Additions

Additions to net assets attributed to:

Investment income

Net appreciation in fair value of investments $1,350,733

Interest –

Dividends 122,513

Contributions

Participant 935,743

Rollover 26,806

Employer –

Other 40

Total additions 2,435,835

Deductions

Deductions from net assets attributed to:

Benefits paid to participants 181,405

Expenses –

Other deductions –

Total deductions 181,405

Net increase 2,254,430

Net Assets available for benefits

Beginning of year 9,856,549

End of year $12,110,979

See accompanying notes to the financial statements

APPENDIX C

92

APPENDIX D

FORM 5500 MAPPING

Form 5500 (Large Plan Form 5500 (Small PlanFiling Schedule H) Filing Schedule I) Form 5500–SF

Category Asset Income Asset Income Asset Income

Investments in pooled seperate account3 1c(10) 2b(7) 1a 2c 7a 8b

• TIAA Real Estate Account

Investments in registered 1c(13) 2b(10) 1a 2c 7a 8binvestment companies

• CREF Accounts

• TIAA-CREF Funds

• Other mutual funds

Funds held in insurance company general 1c(14) 2b(1)(F) 1a 2c 7a 8baccount (unallocated contracts)

• TIAA Traditional Annuity

• TIAA Stable Return Annuity

Self-directed brokerage accounts 1c(15) 2c 1a 2c 7a 8b

3 Investing plan must complete Schedule D.

93

APPENDIX D

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tem

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of

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ther

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s to

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$255

,841

.49

$36,

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7,24

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$249

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106

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mm

ary

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94

APPENDIX D

Sta

tem

ent

of

Ch

ang

es t

o N

et A

sset

sT

ota

l Pla

n A

sset

s U

nd

er M

anag

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t –

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stm

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Det

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AB

C S

AM

PL

E U

NIV

ER

SIT

Y

Act

ivit

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r th

e R

epo

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d:

01/0

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to

12/

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C S

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0 06

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C

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$25,

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106

107

4031 32 33 34 35 36 37 38

105

4031 32 33 34 35 36 37 38

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95

APPENDIX D

Sta

tem

ent

of

Ch

ang

es t

o N

et A

sset

sT

ota

l Pla

n A

sset

s U

nd

er M

anag

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C S

AM

PL

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r th

e R

epo

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to

12/

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C S

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TIR

EM

EN

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- P

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onfid

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$24,

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04031 32 33 34 35 36 37 38

4031 32 33 34 35 36 37 38

4031 32 33 34 35 36 37 38

4031 32 33 34 35 36 37 38

105

106

107

96

APPENDIX D

Sta

tem

ent

of

Ch

ang

es t

o N

et A

sset

sT

ota

l Pla

n A

sset

s U

nd

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anag

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t –

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stm

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AB

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PL

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97

APPENDIX D

Sta

tem

ent

of

Ch

ang

es t

o N

et A

sset

sT

ota

l Pla

n A

sset

s U

nd

er M

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Det

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AB

C S

AM

PL

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Y

Act

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r th

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98

APPENDIX D

Sta

tem

ent

of

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ang

es t

o N

et A

sset

sT

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l Pla

n A

sset

s U

nd

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99

APPENDIX D

Sta

tem

ent

of

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es t

o N

et A

sset

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s U

nd

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TIR

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APPENDIX D

Sta

tem

ent

of

Ch

ang

es t

o N

et A

sset

sT

ota

l Pla

n A

sset

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nd

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107

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101

APPENDIX D

Sta

tem

ent

of

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ang

es t

o N

et A

sset

sT

ota

l Pla

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sset

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nd

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PL

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106

107

4031 32 33 34 35 36 37 38

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4031 32 33 34 35 36 37 38

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4031 32 33 34 35 36 37 38

102

APPENDIX D

Sta

tem

ent

of

Ch

ang

es t

o N

et A

sset

sT

ota

l Pla

n A

sset

s U

nd

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9639

67 68 69 70 71 72

74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95

97 98 99 100

101

102

103

104

41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65

103

APPENDIX D

FIL

ING

SU

MM

AR

Y F

OR

SC

HE

DU

LE

A

AB

C S

AM

PL

E U

NIV

ER

SIT

YA

ctiv

ity

for

the

Rep

ort

ing

Per

iod

: 01

/01/

2009

TO

12/

31/2

009

Par

t I L

ine

1 :

Co

vera

ge

Info

rmat

ion

Nam

e of

Insu

ranc

e ca

rrie

r (E

nter

on

Line

1a )

TIA

A-C

RE

FE

mpl

oyer

Iden

tific

atio

n N

umbe

r (E

nter

on

Line

1b )

13 1

6242

03N

atio

nal A

ssoc

iatio

n of

Insu

ranc

e C

omm

issi

oner

s co

de (

Ent

er o

n Li

ne 1

c)69

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trac

t or

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tific

atio

n nu

mbe

r (E

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on

Line

1d )

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roxi

mat

e nu

mbe

r of

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sons

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ered

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f pol

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act y

ear

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er o

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ne 1

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trac

t yea

r -

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(Ent

er o

n Li

ne 1

g)10

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t I L

ine

2 :

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ran

ce f

ee a

nd

co

mm

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on

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rmat

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al a

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nt o

f com

mis

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id (

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t I L

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e an

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id (

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ount

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t II

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e 4

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e 5

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vest

men

t an

d A

nn

uit

y C

on

trac

t In

form

atio

nC

urre

nt v

alue

of p

lan´

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t in

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ral a

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r en

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on

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nt v

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t II

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e 6

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t II

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e 7

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ts W

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t (E

nter

on

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on

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trib

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n Li

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c(1)

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ds a

nd c

redi

ts (

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er o

n Li

ne 7

c(2)

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st c

redi

ted

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g th

e ye

ar (

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er o

n Li

ne 7

c(3)

)3+

6+7+

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rans

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ed fr

om s

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ate

acco

unt (

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er o

n Li

ne 7

c(4)

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om fu

nd to

pay

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efits

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hase

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year

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nter

on

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1))

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arge

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e by

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t III

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e 8,

9 a

nd

10

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elfa

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enef

it C

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trac

t In

form

atio

n<

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Ent

ry R

equi

red>

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t IV

Lin

e 11

an

d L

ine

12 :

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visi

on

of

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rmat

ion

Com

plet

e on

ly if

insu

ranc

e co

mpa

ny fa

iled

to p

rovi

de in

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atio

n to

com

plet

e S

ched

ule

A

* O

ther

inco

me

if ne

t am

ount

is p

ositi

v e*

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inis

trat

ive

Exp

ense

s -

Oth

er if

net

am

ount

is n

egat

ive

104

APPENDIX D

FIL

ING

SU

MM

AR

Y F

OR

SC

HE

DU

LE

C

AB

C S

AM

PL

E U

NIV

ER

SIT

YA

ctiv

ity

for

the

Rep

ort

ing

Per

iod

:01

/01/

2009

to

12/

31/2

009

Par

t I,

Lin

e 1

: In

form

atio

n o

n P

erso

ns

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eivi

ng

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ly E

ligib

le In

dir

ect

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mp

ensa

tio

n (

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er o

n Li

ne 1

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er n

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n w

ho p

rovi

ded

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le in

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ct c

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ne b

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t I,

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vid

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ect

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pen

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(C

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tin

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nter

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APPENDIX D

FIL

ING

SU

MM

AR

Y F

OR

SC

HE

DU

LE

D

AB

C S

AM

PL

E U

NIV

ER

SIT

YA

ctiv

ity

for

the

Rep

ort

ing

Per

iod

: 01

/01/

2009

TO

12/

31/2

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Par

t I :

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APPENDIX D

FIL

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SU

MM

AR

Y F

OR

SC

HE

DU

LE

H F

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403

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PL

AN

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AB

C S

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PL

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YA

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/01/

2009

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nter

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ount

on

Line

2a(

1)(A

))40

Pla

n C

ontr

ibut

ions

- E

mpl

oyee

(E

nter

Am

ount

on

Line

2a(

1)(B

))41

+42

Pla

n C

ontr

ibut

ions

- O

ther

s (E

nter

Am

ount

on

Line

2a(

1)(C

))43

10 1+001

+ 99+7 9

+7 4))

E()1 (b2 en iL no t nu om

A r etnE( s gni nr ae dn u

F n ao L t na pic itr aP

8+9 7

+87+67

+7+6

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))F()1(b2 eniL no t nu o

mA re tn

E( rehtO : ts er etnI

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lan

Reg

iste

red

Inve

stm

ent C

ompa

nies

Div

iden

ds E

nter

am

ount

on

Line

2b(

2)(C

))35

(S

um o

f all

inve

stm

ents

with

Fili

ng S

umm

ary

Ass

et C

ode

RIC

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lan

Com

mon

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lect

ive

Tru

st e

arni

ngs

(Ent

er A

mou

nt o

n Li

ne 2

b(6)

)N

/A 92+ 82

+72+52

))7(b2 e niL no tnuom

A r etnE( s gninrae tn uo cc

A e ta ra peS del oo

P nalP

Pla

n M

aste

r T

rust

Inve

stm

ent A

ccou

nt e

arni

ngs

(Ent

er A

mou

nt o

n Li

ne 2

b(8)

)N

/AP

lan

103-

12 In

vest

men

t Ent

ity e

arni

ngs

(Ent

er A

mou

nt o

n Li

ne 2

b(9)

)N

/AP

lan

Reg

iste

red

Inve

stm

ent C

ompa

nies

ear

ning

s (E

nter

Am

ount

on

Line

2b(

10))

33+

36+

37 (

Sum

all

inve

stm

ents

with

Fili

ng S

umm

ary

Ass

et C

ode

RIC

) ) 65+ 54(

+85+ 75

+ 17+ 07

+ 96+76

))c2( eniL no t nuom

A ret nE( e

mo cnI r ehtO

*

Par

t II:

Inco

me

and

Exp

ense

Sta

tem

ent:

Exp

ense

s301

+201(-)25+15(

))1(e2 eniL no tnuom

A retnE( seiraic ifeneb ro stnapicitrap ot yltceri

D - sesnepxE na l

P)

Pla

n E

xpen

ses

- T

o in

sura

nce

carr

iers

for

the

prov

isio

n of

ben

efits

(E

nter

Am

ount

on

Line

2e(

2))

53C

erta

in d

eem

ed d

istr

ibut

ions

of p

artic

ipan

t loa

ns (

Ent

er A

mou

nt o

n Li

ne 2

g)10

2+10

3A

dmin

istr

ativ

e ex

pens

es -

Con

trac

t adm

inis

trat

or fe

es (

Ent

er A

mou

nt o

n Li

ne 2

i(2))

55+

63+

64A

dmin

istr

ativ

e ex

pens

es -

Oth

er (

Ent

er A

mou

nt o

n Li

ne 2

i(4))

54+

(45+

56) *

Tra

nsfe

rs T

o th

e P

lan

(Ent

er A

mou

nt o

n Li

ne 2

l(1))

59+

61T

rans

fers

Fro

m th

e P

lan

(Ent

er A

mou

nt o

n Li

ne 2

I(2)

)60

+62

* O

ther

Inco

me

if ne

t am

ount

is p

ositi

ve*

Adm

inis

trat

ive

Exp

ense

s -

Oth

er if

net

am

ount

is n

egat

ive

107

APPENDIX D

FIL

ING

SU

MM

AR

Y F

OR

FO

RM

550

0-S

F F

OR

403

(b)

PL

AN

S

AB

C S

AM

PL

E U

NIV

ER

SIT

YA

ctiv

ity

for

the

Rep

ort

ing

Per

iod

: 01

/01/

2009

TO

12/

31/2

009

Par

t III

Sec

tio

n 7

: P

lan

Ass

ets

and

Lia

bili

ties

Ope

ning

For

m 5

500

repo

rtab

le p

lan

asse

ts (

Ent

er A

mou

nt o

n Li

ne 7

a C

olum

n (a

))39

Clo

sing

For

m 5

500

repo

rtab

le p

lan

asse

ts (

Ent

er A

mou

nt o

n Li

ne 7

a C

olum

n (b

))65

Par

t III

Sec

tio

n 8

: In

com

e, E

xpen

ses

and

Tra

nsf

ers

for

this

Pla

n Y

ear

Pla

n C

ontr

ibut

ions

- E

mpl

oyer

(E

nter

Am

ount

on

Line

8a(

1))

40P

lan

Con

trib

utio

ns -

Em

ploy

ee (

Ent

er A

mou

nt o

n Li

ne 8

a(2)

)41

+42

Pla

n C

ontr

ibut

ions

- O

ther

s (E

nter

Am

ount

on

Line

8a(

3))

43)85

+75(+*)65

+54(+05

+94+84

+74+64

)b8 eniL no tnu om

A re tnE( e

mocn I reh tO

*5

+)301+201(-)25

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B3 301

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mA ret n

E( snaol tn ap ici trap fo sn oit ubirtsid demeed niatre

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* 26+16

+06+95

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A ret nE ( nal

P eht )mor

F( oT s refsnar

T

Par

t V

Sec

tio

n 1

0: S

pec

ific

Ass

ets

Clo

sing

val

ue o

f Par

ticip

ant l

oans

(E

nter

Am

ount

on

Line

10g

)10

4

* O

ther

Inco

me

if ne

t am

ount

is p

ositi

ve*

Oth

er E

xpen

ses

if ne

t am

ount

is n

egat

ive

108

APPENDIX D

FIL

ING

SU

MM

AR

Y F

OR

SC

HE

DU

LE

H F

OR

QU

AL

IFIE

D P

LA

NS

AB

C S

AM

PL

E U

NIV

ER

SIT

YA

ctiv

ity

for

the

Rep

ort

ing

Per

iod

: 01

/01/

2009

TO

12/

31/2

009

Par

t I:

Ass

et a

nd

Lia

bili

ty S

tate

men

t :

Ass

ets

Ope

ning

Loa

n F

und

Tot

al (

Ent

er A

mou

nt o

n Li

ne 1

c(8)

Col

umn

(a))

96C

losi

ng L

oan

Fun

d T

otal

(E

nter

Am

ount

on

Line

1c(

8) C

olum

n(b)

)10

4O

peni

ng C

omm

on/C

olle

ctiv

e T

rust

Tot

al (

Ent

er A

mou

nt o

n Li

ne 1

c(9)

Col

umn

(a))

N/A

Clo

sing

Com

mon

/Col

lect

ive

Tru

st T

otal

(E

nter

Am

ount

on

Line

1c(

9) C

olum

n (b

))N

/AO

peni

ng P

oole

d S

epar

ate

Acc

ount

Tot

al (

Ent

er A

mou

nt o

n Li

ne 1

c(10

) C

olum

n (a

))23

Clo

sing

Poo

led

Sep

arat

e A

ccou

nt T

otal

(E

nter

Am

ount

on

Line

1c(

10)

Col

umn

(b))

30O

peni

ng M

aste

r T

rust

Inve

stm

ent A

ccou

nt T

otal

(E

nter

Am

ount

on

Line

1c(

11)

Col

umn

(a))

N/A

Clo

sing

Mas

ter

Tru

st In

vest

men

t Acc

ount

Tot

al (

Ent

er A

mou

nt o

n Li

ne 1

c(11

) C

olum

n (b

))N

/AO

peni

ng 1

03-1

2 In

vest

men

t Ent

ity T

otal

(E

nter

Am

ount

on

Line

1c(

12)

Col

umn

(a))

N/A

Clo

sing

103

-12

Inve

stm

ent E

ntity

Tot

al (

Ent

er A

mou

nt o

n Li

ne 1

c(12

) C

olum

n (b

))N

/Aa

mmu

S gniliF hti

w stnemtsevni lla

muS( 13

))a( nmulo

C )31(c1 en iL no tn uom

A ret nE ( l ato

T seinapmo

C tn emtsevnI derets ige

R gnin epO

ry A

sset

Cod

e R

IC)

am

muS gnili

F htiw stne

mtsevni lla mu

S( 83))b( n

muloC ) 31(c1 en iL no tn uo

mA ret n

E ( l atoT se in ap

m oC tne

mt se vnI d er ets ig eR gnisol

Cry

Ass

et C

ode

RIC

)O

peni

ng In

sura

nce

Com

pany

Gen

eral

Acc

ount

(U

nallo

cate

d co

ntra

cts)

(E

nter

Am

ount

on

Line

1c(

14)

Col

umn

(a))

N/A

Clo

sing

Insu

ranc

e C

ompa

ny G

ener

al A

ccou

nt (

Una

lloca

ted

cont

ract

s) (

Ent

er A

mou

nt o

n Li

ne 1

c(14

) C

olum

n (b

))22

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Ope

ning

Sel

f Dire

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Acc

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s T

otal

(E

nter

Am

ount

on

Line

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15)

Col

umn

(a))

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losi

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elf D

irect

ed A

ccou

nts

Tot

al (

Ent

er A

mou

nt o

n Li

ne 1

c(15

) C

olum

n (b

))72

Par

t II:

Inco

me

and

Exp

ense

Sta

tem

ent:

Inco

me

Pla

n C

ontr

ibut

ions

- E

mpl

oyer

(E

nter

Am

ount

on

Line

2a(

1)(A

))40

Pla

n C

ontr

ibut

ions

- E

mpl

oyee

(E

nter

Am

ount

on

Line

2a(

1)(B

))41

+42

Pla

n C

ontr

ibut

ions

- O

ther

s (E

nter

Am

ount

on

Line

2a(

1)(C

))43

101+001

+99+7 9

+74))

E()1(b2 eniL no t nu om

A re tnE( sg ni nr ae dn u

F n ao L t nap ic itr aP

8+97

+87+67

+7+6

+ 5+3

))F()1 (b 2 eniL no tnu o

mA re tn

E( re htO :tsere tnI

0P

lan

Reg

iste

red

Inve

stm

ent C

ompa

nies

Div

iden

ds E

nter

am

ount

on

Line

2b(

2)(C

))35

(S

um o

f all

inve

stm

ents

with

Fili

ng S

umm

ary

Ass

et C

ode

RIC

)P

lan

Com

mon

/Col

lect

ive

Tru

st e

arni

ngs

(Ent

er A

mou

nt o

n Li

ne 2

b(6)

)N

/A 92+ 82

+72+52

))7(b2 e niL no tnuom

A ret nE ( sgnin ra e tnuocc

A etarapeS de loo

P na lP

Pla

n M

aste

r T

rust

Inve

stm

ent A

ccou

nt e

arni

ngs

(Ent

er A

mou

nt o

n Li

ne 2

b(8)

)N

/AP

lan

103-

12 In

vest

men

t Ent

ity e

arni

ngs

(Ent

er A

mou

nt o

n Li

ne 2

b(9)

)N

/AP

lan

Reg

iste

red

Inve

stm

ent C

ompa

nies

ear

ning

s (E

nter

Am

ount

on

Line

2b(

10))

33+

36+

37 (

Sum

all

inve

stm

ents

with

Fili

ng S

umm

ary

Ass

et C

ode

RIC

) ) 65+ 54 (

+*)85+ 7 5 (

+17+0 7

+9 6+76

+37+ 1

))c2( eniL no t nuom

A retnE( e

mocnI rehtO

*

Par

t II:

Inco

me

and

Exp

ense

Sta

tem

ent:

Exp

ense

s301

+ 20 1(-)25+1 5(

))1(e2 eniL no t nuom

A retnE( seiraic ifeneb ro stnapicitrap ot yltceri

D - sesnepxE na l

P)

Pla

n E

xpen

ses

- T

o in

sura

nce

carr

iers

for

the

prov

isio

n of

ben

efits

(E

nter

Am

ount

on

Line

2e(

2))

53C

erta

in d

eem

ed d

istr

ibut

ions

of p

artic

ipan

t loa

ns (

Ent

er A

mou

nt o

n Li

ne 2

g)10

2+10

3A

dmin

istr

ativ

e ex

pens

es -

Con

trac

t adm

inis

trat

or fe

es (

Ent

er A

mou

nt o

n Li

ne 2

i(2))

55+

63+

64 )65+54(

+*)85+75(

+45))4(i2 eniL no tnuo

mA r et n

E ( r eh tO - se sn ep xe ev ita rt sin i

mdA

*T

rans

fers

To

the

Pla

n (E

nter

Am

ount

on

Line

2l(1

))59

+61

Tra

nsfe

rs F

rom

the

Pla

n (E

nter

Am

ount

on

Line

2I(

2))

60+

62

* O

ther

Inco

me

if ne

t am

ount

is p

ositi

ve*

Adm

inis

trat

ive

Exp

ense

s -

Oth

er if

net

am

ount

is n

egat

ive

109

APPENDIX D

FIL

ING

SU

MM

AR

Y F

OR

FO

RM

550

0-S

F F

OR

QU

AL

IFIE

D P

LA

NS

AB

C S

AM

PL

E U

NIV

ER

SIT

YA

ctiv

ity

for

the

Rep

ort

ing

Per

iod

: 01

/01/

2009

TO

12/

31/2

009

Par

t III

Sec

tio

n 7

: P

lan

Ass

ets

and

Lia

bili

ties

Ope

ning

For

m 5

500

repo

rtab

le p

lan

asse

ts (

Ent

er A

mou

nt o

n Li

ne 7

a C

olum

n (a

))39

-(1+

73)

Clo

sing

For

m 5

500

repo

rtab

le p

lan

asse

ts (

Ent

er A

mou

nt o

n Li

ne 7

a C

olum

n (b

))65

Par

t III

Sec

tio

n 8

: In

com

e, E

xpen

ses

and

Tra

nsf

ers

for

this

Pla

n Y

ear

Pla

n C

ontr

ibut

ions

- E

mpl

oyer

(E

nter

Am

ount

on

Line

8a(

1))

40P

lan

Con

trib

utio

ns -

Em

ploy

ee (

Ent

er A

mou

nt o

n Li

ne 8

a(2)

)41

+42

Pla

n C

ontr

ibut

ions

- O

ther

s (E

nter

Am

ount

on

Line

8a(

3))

43O

ther

Inco

me

(Ent

er A

mou

nt o

n Li

ne 8

b)1+

46+

47+

48+

49+

50+

73+

(45+

56)*

+(5

7+58

) *B

enef

its P

aid

(Ent

er A

mou

nt o

n Li

ne 8

d)(5

1+52

)-(1

02+

103)

+53

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tain

dee

med

dis

trib

utio

ns o

f par

ticip

ant l

oans

(E

nter

Am

ount

on

Line

8e)

102+

103

Oth

er e

xpen

ses

(Ent

er A

mou

nt o

n Li

ne 8

g)54

+55

+56

+63

+64

+(4

5+56

)*+

(57+

58) *

Tra

nsfe

rs T

o (F

rom

) th

e P

lan

(Ent

er A

mou

nt o

n Li

ne 8

j)59

+60

+61

+62

Par

t V

Sec

tio

n 1

0: S

pec

ific

Ass

ets

Clo

sing

val

ue o

f Par

ticip

ant l

oans

(E

nter

Am

ount

on

Line

10g

)10

4

* O

ther

Inco

me

if ne

t am

ount

is p

ositi

ve*

Oth

er E

xpen

ses

if ne

t am

ount

is n

egat

ive

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