This document contains the instructions for completing Schedule H of the Form 5500, which is used to report detailed financial information for large employee benefit plans and Direct Filing Entities (DFEs). It provides guidance on who must file Schedule H, how to report plan assets, liabilities, income, expenses, and changes in net assets, as well as compliance information such as fidelity bonding, party-in-interest transactions, and assets held for investment. Schedule H is a required attachment for pension and welfare benefit plans that cover 100 or more participants, as well as all DFEs.