Schedule G (Form 5500) Financial Transaction Schedules

This document contains the instructions for completing Schedule G of the Form 5500, which is used to report information about loans or fixed income obligations in default, leases in default or classified as uncollectible, and nonexempt transactions for employee benefit plans. It provides guidance on who must file Schedule G, how to report the details of these financial transactions, and the specific data elements that must be included, such as identity of parties, description of transactions, and amounts involved. Schedule G is a required attachment for large plans, MTIAs, 103-12 IEs, and GIAs that have these types of financial transactions.