Form 5500 Direct Filing Entity Bulletin

This document is about a summary of the 2019 Form 5500 Annual Reports for private pension plans and direct filing entities (DFEs) such as common/collective trusts, master trust investment accounts, pooled separate accounts, and 103-12 investment entities. It provides detailed statistics on the number and assets of DFEs, the investments of pension plans in DFEs, and the asset allocation of pension plan assets invested in DFEs. The document also includes an appendix on group insurance arrangements, which are a type of multiple-employer welfare arrangement that files Form 5500 on behalf of participating welfare plans.