I am trying to determine when a plan's assets must be valued. I am working with a client that recently went from publicly traded to privately owned and am trying to determine all the situations when the value of its assets is relevant. Does anybody have a compiled list of situations where a plan's assets must be valued?

What kind of plan?
What are you doing with the valued assets?

We're really not doing anything with the plan. I'm simply trying to find out when we will need to have the plan assets valued. I am also interested in pension, welfare, deferred comp. plans as this is a pretty large employer with a lot of plans involved.

Probably the terms of the plan will already describe when you need to know the value of assets. For example, if a profit-sharing plan permits payments to terminated employees four times per year, then you need to know the assets on a quarterly basis. Almost all plans need to have type of accounting at least annually.

The fact that the plan sponsor has undergone a structural change does not necessarily have a direct impact on the plan.