Is corporate intellectual property considered CUI?

No, unless such IP was created for, or included in requirements, relating to a government contract.  Per DCSA, “This includes information and material related to or associated with the following categories when created specifically for the DoD:

• A company’s products, business, or activities, including but not limited to financial information
• Data or statements
• Trade secrets
• Product research and development
• Existing and future product designs and
• performance specifications
• Marketing plans or techniques
• Schematics
• Client lists
• Computer programs
• Processes

Source:https://www.dcsa.mil/Portals/91/Documents/CTP/CUI/21-10-13%20CUI%20FAQ%20FINAL.pdf 

Need to Implement a DoD CUI Program? Talk to Arlington

DoD contractors - and other contractors providing services to federal agencies - need to have in place established policies, procedures, and processes regarding CUI that’s resident within their information systems. What federal contractors need is a CUI Program. Arlington can help, as we offer the following CUI services and solutions:

• CUI Scoping & Gap Assessments
• CUI Policy Development
• CUI Identification
• CUI Contractual Language Review
• CUI Marking (Digital)
• CUI Marking (Physical)