Enclosure (1) to COMDTINST 5370.9B
HELPFUL HINTS FOR PFDR FILERS AND REVIEWERS
(see instructions on SF-278 for complete requirements)
COVER PAGE
Annual PFDRs must not be dated any earlier than January 1St. Termination PFDRs
must not be dated any earlier than the filer's last day of service in the position.
SCHEDULE A
Filers must ordinarily report every underlying investment held in an Individual Retirement
Account (IRA) or other retirement plan (such as a 401K) if it meets either of the reporting
thresholds -- a fair market value exceeding
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,000 at the close of the reporting period or over
0 of income during the reporting period.
Accrued income, even if deferred or exempt for tax purposes, is reportable, and the amount
of such income (or exact amount if required) must be listed. For example, an IRA invested
in a bank deposit account that accrues 0 in interest during the covered period must be
reported since the accrued income exceeds 0.
The full specific name of each reported mutual fund, not just the fund's family name, must
be provided. For instance, "Fidelity investment fund" is not specific enough; "Fidelity
Magellan Fund" should be indicated if that is the full name of the particular fund held. If
known, the filer should include the ticker symbol for listed stocks and mutual funds, to assist
the reviewer.
Asset valuations reported should reflect each asset's value at the close of the reporting
period. For an Annual PFDR, if an asset was completely sold before the end of the calendar
year, the value checked under Block B, Valuation of Assets, should be "None." Any
reportable income (i.e. income exceeded 0) during the period of time covered would be
recorded under Block C. If there was no reportable income during the period, the asset
would not need to be reported at all in Schedule A.
When the "other" column is used to describe a type of income, the actual amount of income
must be reported. This includes any earned income other than that derived from current U.S.
Government employment. However, in the case of a spouse's earned income, the source, but
not the amount (except for honoraria), has to be reported.
SCHEDULE B, PART I: TRANSACTIONS
If bank or brokerage statements are included as part of Annual or Termination PFDRs, they
must reflect transactions (and income for Schedule A) with the necessary details for the
entire reporting period, not solely for the last month or quarter of the period. Assets held
must also be shown as of the end of the appropriate reporting period for Schedule A.
When sales are recorded on Schedule B, make certain that Schedule A reflects any
corresponding capital gains, dividends and interest realized (if over 0).
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