Schedule D (Form 5500) DFE/Participating Plan Information

This document is the instructions for completing Schedule D of Form 5500, which is used to report information on a plan's or DFE's interests in master trust investment accounts (MTIAs), common/collective trusts (CCTs), pooled separate accounts (PSAs), and 103-12 investment entities (103-12 IEs). It also includes instructions for DFEs to report information on participating plans.