This document is about an abstract of the 2008 Form 5500 Annual Reports, which provides detailed statistics and analysis on the number, assets, and investments of different types of direct filing entities (DFEs) such as common trusts, master trusts, pooled separate accounts, and 103-12 investment entities. It includes tables and charts on the distribution of DFEs, the balance sheet of DFEs, the assets invested in DFEs by different types of pension plans, and a comparison of the balance sheets of pension plans with 100 or more participants.