Line 4i schedules. Summary: These are the instructions to follow when attachments are required for the taxpayer filing Schedule H with Form 5500.
The text
states:Line 4i schedules. The first schedule required to be attached is a schedule of all assets held for investment purposes
at the end of the plan
year, aggregated and identified by issue, maturity date, rate of interest, collateral, par or maturity value, cost and current
value, and, in the case
of a loan, the payment schedule.This schedule must be clearly labeled Schedule H, line 4i--Schedule of Assets (Held At End
of Year).In column (a), place an asterisk on the line of each identified person known to be a party-in-interest to the plan.
In column (c), include any
restriction on transferability of corporate securities. (Include lending of securities permitted under Prohibited Transactions
Exemption
81-6.)(Columns shown are (a), (b) Identity of issue, borrower, lessor, or similar party, (c) Description of investment including
maturity date, rate
of interest, collateral, par, or maturity value, (d) Cost, and (e) Current value.)The second schedule required to be attached
is a schedule of investment assets that were both acquired and disposed of within the plan year.
This schedule must be clearly labeled Schedule H, line 4i--Schedule of Assets (Acquired and Disposed of Within Year).(Columns
shown are (a) Identity of issue, borrower, lessor, or similar party, (b) Description of investment including maturity date,
rate of
interest, collateral, par, or maturity value, (c) Costs of acquisitions, and (d) Proceeds of dispositions.)Notes: (1) Participant
loans under an individual account plan with investment experience segregated for each account, that are made in
accordance with 29 C.F.R. 2550.408b-1 and that are secured solely by a portion of the participant's vested accrued benefit,
may be aggregated for
reporting purposes in item 4i. Under identity of borrower enter Participant loans, under rate of interest enter the lowest
rate and the highest rate
charged during the plan year (for example, 8%-10%), under the cost and proceeds columns enter zero, and under current value
enter the total amount of
these loans. (2) Column (d) cost information for the Schedule of Assets (Held At End of Year) and the column (c) cost of acquisitions
information for
the Schedule of Assets (Acquired and Disposed of Within Year) may be omitted when reporting investments of an individual account
plan that a
participant or beneficiary directed with respect to assets allocated to his or her account (including a negative election
authorized under the terms
of the plan). (3) Participant-directed brokerage account assets reported in the aggregate on line 1c(15) should be treated
as one asset held for
investment for purposes of the line 4i schedules, except investments in tangible personal property must continue to be reported
as separate assets on
the line 4i schedules.