REPORTING OF IRAS, 401(K)S AND
OTHER DEFINED CONTRIBUTION
PLANS ON THE NEW ENTRANT OGE
FORM 278e
What is Reportable?
▪ IRA, Roth IRA, SEP IRA, or other tax-deferred retirement accounts.
▪ 401(k), 401a, 403b, 457, or other non-federal defined contribution plans.
▪ Not Reportable: Any federal retirement plan, including the TSP.
Information Needed
For each retirement plan, you will need the most recent statement or online access for the value of the
underlying assets.
Part 2: Report YOUR retirement plan/account, underlying assets, and distributions
Plan or Account
▪ The plan/account type (and the name of the employer/sponsor if there is one) is recorded in the description
field and the EIF field should be marked “No.”
▪ Enter the exact amount of any cash distribution received in the same entry as the plan/account description.
If no distribution is received, leave the income type and amount blank.
Underlying assets
▪ Enter each asset held in the plan/account with a value more than $1,000.
▪ Please consult the Public Financial Disclosure Guide https://www.oge.gov/Web/278eGuide.nsf for questions
about how to report a particular kind of underlying asset. See examples for a mutual fund and a stock below.
▪ If you are using Integrity.gov, reference the plan/account entry in the “Parent Asset” field.
▪ For each underlying asset report the income amount as “None (or less than $201).”
No Distribution
With
Distribution
,,
# Description EIF Value Income Type Income
Amount
1 Widget Co. 40l{k) No
1.1 ABC Diversified Bond Fund Yes
$50,
001
-
None ( or less
$100,000
than $201)
1.2 Xylophone Technologies
NIA
$1
,
001
- $15,000 None ( or less
Corporation (XYZ) than $201)
#
Description EIF Value Income Type Income
Amount
1
IRA#l:
No
Cash $17,850
distribution
1.1
ABC Diversified Bond Fund Yes
$50,
001
-
None ( or less
$100,000 than $201)
1.2 Xylophone Technologies
NIA $1,001 - $15,000 None ( or less
Corporation (XYZ) than $201)
Part 3: Report YOUR retirement plan/account if it is sponsored by a non-federal employer
▪ Report the name and location of your non-federal employer.
▪ The language in the example below reflects the typical arrangement for a defined contribution plan. If your
arrangement is different, please contact your agency ethics office.
▪ Enter the date that you began participating in the plan.
▪ IRAs do not need to be reported in Part 3.
Part 5: Report YOUR SPOUSE’s retirement plan/account, underlying assets, and
distributions
Plan or Account
▪ The plan/account type (and the name of the employer/sponsor if there is one) is recorded in the description
field and the EIF field should be marked “No.”
▪ Enter the exact amount of any cash distribution received in the same entry as the plan/account description. If
no distribution is received, leave the income type and amount blank.
Underlying assets
▪ Enter each asset held in the plan/account with a value more than $1,000.
▪ Please consult the Public Financial Disclosure Guide https://www.oge.gov/Web/278eGuide.nsf for questions
about how to report a particular kind of underlying asset. See examples for a mutual fund and a stock below.
▪ If you are using Integrity.gov, reference the plan/account entry in the “Parent Asset” field.
▪ For each underlying asset report the income amount as “None (or less than $201).”
No Distribution
With
Distribution
Employer or Party
Widget Co.
#
1
1.1
City/State
Charlotte,
NC
Status and Terms
I will continue
to
participate in this defined
contribution plan. The plan sponsor will not make
further contributions after my separation.
Description EIF Value
IRA
#1:
No
ABC Diversified Bond Fund Yes $50,001 -
$100,000
1.2 Xylophone Technologies NIA $1,001 - $15,000
Corporation (XYZ)
#
Description EIF Value
1 Widget Co. 401(k) No
1.1
ABC Diversified Bond Fund Yes
$50,
001
-
$100,000
1.2 Xylophone Technologies
NIA
$1
,
001
- $15,000
Corporation (XYZ)
Date
5/1998
Income Type
Income Type
Cash
distribution
Income
Amount
None ( or less
than $201)
None ( or less
than $201)
Income
Amount
$17,850
None ( or less
than $201)
None ( or less
than $201)
