For decades, 401(k) investment accounting lived in a relatively clean world. Most plans are used primarily: One set of books – a portfolio of SEC-registered mutual funds, all marked to market daily; or, around 25% used mark to market for 90% of their options, with perhaps one or 2 stable value options using book value … Continue reading 4 Sets of Books: How Trump’s 401(k) Push Opens the Door to Accounting Chaos