Because of regulatory rules and the unique contract value accounting used for plan participants, stable value as an asset class is not available in either IRAs or taxable accounts. Stable value investment contracts—and the stable value investment options that rely on them to deliver to participants’ capital preservation, liquidity, and steady, positive returns, which are hallmark characteristic of the asset class—are only available for tax-qualified retirement savings and tuition assistance plans, such as 401(k), 457, 403(b), and 529 plans. It is important for participants to understand that if they roll-over their assets from their employers’ defined contribution plan into an IRA they will no longer have access to stable value.