2009 Instructions For Schedule C (Form 5500) Service Provider Information (Page 3 of 4) in pdf

Schedule C, available on the EBSA website at

and indirect compensation. Start with the most highly

compensated and list in descending order of compensation.

Enter in element (a) the person’s name and complete elements

Allocating Compensation Among Multiple Plans: Where

(a) through (h) as specified below. Use as many entries as

reportable compensation is received by a person in connection

necessary to list all persons and information required to be

with several plans or DFEs, any reasonable method of

reported.

allocating the compensation among the plans or DFEs may be

used provided that the allocation method is disclosed to the

Element (a). Enter the EIN for the person identified in element

plan administrator. In calculating the $5,000 threshold for

(a). If the name of an individual is entered in element (a) and

purposes of determining whether a person must be identified in

the individual does not have an EIN, enter the EIN of the

Part I, include the amount of compensation received by the

individual’s employer. If the person is self-employed and does

person that is attributable to the plan or DFE filing the Form

not have an EIN, you may enter the person’s address and

5500, not the aggregate amount received in connection with all

telephone number. Do not use a social security number in lieu

the plans or DFEs.

of an EIN. The Schedule C and its attachments are open to

public inspection and are subject to publication on the Internet.

Affiliates: For purposes of Schedule C reporting, an

Because of privacy concerns, the inclusion of a social security

“affiliate” of a person includes any person, directly or indirectly,

number on this Schedule C or any of its attachments may result

through one or more intermediaries, controlling, controlled by,

in the rejection of the filing.

or under common control with the person applying principles

consistent with the regulations prescribed under section 414(c)

Element (b). Select from the list below all codes that describe

of the Code.

the services provided and compensation received. Enter as

many codes as apply.

Line 1. Check “Yes” or “No” on line 1a to indicate whether you

are relying on the alternative reporting option for a person or

persons who received only “eligible indirect compensation.” If

Code Service

you check “Yes” on line 1a, provide as many entries in line 1b

Accounting (including auditing)

Actuarial

as necessary to identify the person or persons who provided

Claims processing

you with the necessary disclosures regarding the eligible

Contract Administrator

indirect compensation. If any indirect compensation is either not

Plan Administrator

of the type described below or if the plan did not receive the

Recordkeeping and information management (computing,

written disclosures described below, the indirect compensation

tabulating, data processing, etc.)

is not “eligible indirect compensation” for purposes of Part 1.

Consulting (general)

(1) Eligible Indirect Compensation: The types of indirect

Consulting (pension)

Custodial (other than securities)

compensation that can be treated as eligible indirect

Custodial (securities)

compensation are indirect compensation that is fees or expense

Trustee (individual)

reimbursement payments charged to investment funds and

Trustee (bank, trust company or similar financial institution)

reflected in the value of the investment or return on investment

Insurance agents and brokers

of the participating plan or its participants finder’s fees “soft

Insurance services

dollar” revenue, float revenue, and/or brokerage commissions

Trustee (discretionary)

or other transaction-based fees for transactions or services

Trustee (directed)

involving the plan that were not paid directly by the plan or plan

Investment advisory (participants)

sponsor (whether or not they are capitalized as investment

Investment advisory (plan)

Investment management

costs).

Legal

Investment funds or accounts for this purpose would include

Employee (plan)

mutual funds, bank commingled trusts, including common and

Named fiduciary

collective trusts, insurance company pooled separate accounts,

Real estate brokerage

and other separately managed accounts and pooled investment

Securities brokerage

vehicles in which the plan invests. Investment funds or

Valuation (appraisals, etc.)

accounts would also include separately managed investment

Employee (plan sponsor)

Copying and duplicating

accounts that contain assets of individual plans.

Participant loan processing

(2) Required Written Disclosures: For the types of

Participant communication

indirect compensation described above to be treated as eligible

Foreign entity (e.g., an agent or broker, bank, insurance

indirect compensation for purposes of completing line 1, you

company, etc. not operating within jurisdictional boundaries of

must have received written materials that disclosed and

the United States)

described (a) the existence of the indirect compensation; (b) the

Other services

services provided for the indirect compensation or the purpose

Direct payment from the plan

Investment management fees paid directly by plan

for payment of the indirect compensation; (c) the amount (or

Investment management fees paid indirectly by plan

estimate) of the compensation or a description of the formula

Insurance brokerage commissions and fees

used to calculate or determine the compensation; and (d) the

Sales loads (front end and deferred)

identity of the party or parties paying and receiving the

Other commissions

compensation. The written disclosures for a bundled

Non-monetary compensation

arrangement must separately disclose and describe each

Redemption fees

element or indirect compensation that would be required to be

Product termination fees (surrender charges, etc.)

separately reported if you were not relying on this alternative

Shareholder servicing fees

reporting option.

Sub-transfer agency fees

Finders’ fees/placement fees

If any person received eligible indirect compensation

Float revenue

and either direct compensation and/or indirect

Distribution (12b-1) fees

compensation that does not meet the requirements of

CAUTION

Recordkeeping fees

this line to be eligible indirect compensation, you cannot rely on

Account maintenance fees

the alternative reporting option for that person and must

Insurance mortality and expense charge

Other insurance wrap fees

complete line 2 for each such person who received $5,000 or

“’Soft dollar’ commissions”

more in direct and indirect compensation.

Consulting fees

Line 2. Except for those persons and eligible indirect

Securities brokerage commissions and fees

compensation for which you answered “Yes” to line 1 above,

Other investment fees and expenses

complete as many entries as needed to list each person

Other insurance fees and expenses

receiving, directly or indirectly, $5,000 or more in total direct

Other fees

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Instructions for Schedule C (Form 5500)

2009 Instructions For Schedule C (Form 5500) Service Provider Information Page 3

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