Schedule H (Form 5500) Financial Information

This document is the instructions for completing Schedule H of Form 5500, which is used to report the financial information for pension and welfare benefit plans that cover 100 or more participants, as well as for direct filing entities (DFEs) such as master trust investment accounts, common/collective trusts, and 103-12 investment entities. It covers the asset, liability, income, expense, and other financial reporting requirements.