REPORTING OF IRAS, 401(K)S AND
OTHER DEFINED CONTRIBUTION PLANS
ON THE ANNUAL 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 year-end statement or online access to the year-end information for all of
the underlying assets and transaction information for the full calendar year.
Part 2: Report YOUR retirement plan/account, underlying assets, and distributions
Plan or Account
▪ Report the plan/account type (and the name of the employer/sponsor if there is one) in the description field. The
EIF field should be marked “No.”
▪ Enter the exact amount of any cash distribution received on the same entry as the plan/account description. If
no distribution was 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 at year-end.
▪ 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
I.I
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
Jess
Corporation
(XYZ)
than $201)
Part 3: Report YOUR retirement plan/account if it is sponsored by a former employer
▪ Report the name and location of your former 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
▪ Report the plan/account type (and the name of the employer/sponsor if there is one) in the description field.
The EIF field should be marked “No.”
▪ Enter the exact amount of any cash distribution received on the same entry as the plan/account description.
If no distribution was 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 at year-end.
▪ 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
IRA#l:
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 Widget Co. 401(k) 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)
Employer or Party City/State Status and Terms Date
Widget
Co.
Charlotte, I will continue
to
participate in this defined 5/1998
NC
contribution plan. The plan sponsor will not make
further contributions after my separation.
Part 7: Report transactions in the underlying assets of YOUR or YOUR SPOUSE’s
retirement plan/account
▪ Report any purchase, sale or exchange transactions worth more than $1,000 in the underlying assets of the
retirement plan/account.
◦ Dividend and capital gain reinvestments of more than $1,000 are reportable purchases.
◦ Purchases of more than $1,000 made with money from payroll deductions are reportable.
◦ Changing from one fund to another within the plan/account typically results in a sale and a purchase.
◦ Do not report transactions in money market mutual funds or accounts.
▪ Provide the name of the asset, and the type, date, and amount of the transaction.
◦ You can indicate the retirement plan/account in the description if you like.
Description
ABC Diversified Bond Fund
XYZ S&P 500 Index Fund
Type
sale
purchase
Date
6/12/2022
6/
12
/2022
Amount
$15,001 - $50,000
$1,001 - $15,000
