This document contains the instructions for completing Schedule C of the Form 5500, which is used to report information about service providers who received $5,000 or more in compensation in connection with the plan. It provides guidance on who must file Schedule C, how to report direct and indirect compensation paid to service providers, and the specific data elements that must be included, such as provider names, EINs, services provided, and compensation details. Schedule C is a required attachment for large pension and welfare benefit plans, as well as certain Direct Filing Entities.