Schedule D (Form 5500) DFE/Participating Plan Information

This document contains the instructions for completing Schedule D of the Form 5500, which is used to report information on a plan's or Direct Filing Entity's (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 provides guidance on who must file Schedule D, how to report the name, sponsor, EIN/PN, and dollar value of the plan's or DFE's interest in these entities, and the information that must be reported for plans participating in DFEs.