Schedule H (Form 5500) Financial Information

This document is the instructions for completing Schedule H (Form 5500) Financial Information. Schedule H must be attached to the Form 5500 filed for pension and welfare benefit plans that covered 100 or more participants, as well as for all direct filing entities (DFEs). The instructions cover the specific line-by-line reporting requirements for the asset, liability, income, expense, and transaction information that must be reported on Schedule H.