Line 4i schedules

Summary: These are the instructions to follow when attachments are required for the taxpayer filing Schedule H with Form 5500. The text states:

Line 4i schedules. The first schedule required to be attached is a schedule of all assets held for investment purposes at the end of the plan year, aggregated and identified by issue, maturity date, rate of interest, collateral, par or maturity value, cost and current value, and, in the case of a loan, the payment schedule.

This schedule must be clearly labeled Schedule H, line 4i--Schedule of Assets (Held At End of Year).

In column (a), place an asterisk on the line of each identified person known to be a party-in-interest to the plan. In column (c), include any restriction on transferability of corporate securities. (Include lending of securities permitted under Prohibited Transactions Exemption 81-6.)

(Columns shown are (a), (b) Identity of issue, borrower, lessor, or similar party, (c) Description of investment including maturity date, rate of interest, collateral, par, or maturity value, (d) Cost, and (e) Current value.)

The second schedule required to be attached is a schedule of investment assets that were both acquired and disposed of within the plan year. This schedule must be clearly labeled Schedule H, line 4i--Schedule of Assets (Acquired and Disposed of Within Year).

(Columns shown are (a) Identity of issue, borrower, lessor, or similar party, (b) Description of investment including maturity date, rate of interest, collateral, par, or maturity value, (c) Costs of acquisitions, and (d) Proceeds of dispositions.)

Notes: (1) Participant loans under an individual account plan with investment experience segregated for each account, that are made in accordance with 29 C.F.R. 2550.408b-1 and that are secured solely by a portion of the participant's vested accrued benefit, may be aggregated for reporting purposes in item 4i. Under identity of borrower enter Participant loans, under rate of interest enter the lowest rate and the highest rate charged during the plan year (for example, 8%-10%), under the cost and proceeds columns enter zero, and under current value enter the total amount of these loans. (2) Column (d) cost information for the Schedule of Assets (Held At End of Year) and the column (c) cost of acquisitions information for the Schedule of Assets (Acquired and Disposed of Within Year) may be omitted when reporting investments of an individual account plan that a participant or beneficiary directed with respect to assets allocated to his or her account (including a negative election authorized under the terms of the plan). (3) Participant-directed brokerage account assets reported in the aggregate on line 1c(15) should be treated as one asset held for investment for purposes of the line 4i schedules, except investments in tangible personal property must continue to be reported as separate assets on the line 4i schedules.