PeterL wrote:

- quote -

I agree with Peter, but would add a question - usually when a pension
goes to a fixed, lump sum, there is a chance to take the present value
and roll it over to an IRA. Is that an option for you?
If not, then you are right to treat as cash and continue to track its
present value.

The NQOs should be treated as company stock with strike price as cost.
But their value will be treated as earned income when you sell/exercise
them, purchase date (for long term gain treatment) will only clock as of
the day you exercise if you choose to keep the stock and not do a
cashless sell.
JOE

Mike Shapp wrote:
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Overall I think, except for the 529, all others should be considered as
part of your overall holdings.

- quote -

I've been using asset allocation for a long time with a variety of standard
investment accounts (401k, IRA, brokerage, etc.) but a few things have
changed in 2006. I've got three new accounts and I can't figure out whether
I should consider them part of my investments and, therefore, part of my
asset allocation plan:

1. My company folded its pension plan and I now have an account that will
pay me a lump sum when I leave the company. I consider this to be a cash
account and its current value is about 10% of my total portfolio.

2. I opened a 529 College Savings plan, for my newborn, that's in an
age-based account. I know the current allocation (87% equities and 13% fixed
income) but no other details. Its current value is about 10% of my total
portfolio.

3. I have some non-qualified stock options that have, finally, gone into the
black and their current value is about 10% of my total portfolio.

Any feedback would be appreciated. Thanks in advance,

Mike Shapp
mikeshapp[at]yahoo.com