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The preparer of the estate tax return can “look through” this type of plan and determine exactly what securities and other assets the plan held in the participant’s account on the date of death. Preparers typically value a self-directed individual account plan by (1) submitting a list of the securities held in the account and (2) adding up the values of each of these securities, determined in the same manner as the value of securities not held in retirement plans. See Reg. § 20.2031-2 and instructions for IRS Form 706,Schedule B.
So, these go on schedule B, not schedule I as they are not annuities
And so the answer to the second part of your question is yes, you would list each security separately.
There are the instructions to the form 706
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