Advisory Opinion on TIAA Traditional Annuity Reporting

This document is about an advisory opinion issued by the U.S. Department of Labor regarding the reporting of the TIAA "Traditional Annuity" on the Form 5500 Annual Return/Report of Employee Benefit Plan. The opinion addresses whether the TIAA Traditional Annuity should be considered a fully allocated contract for annual reporting purposes and whether its accumulations must be reported as plan assets on the Form 5500.