Instructions For Schedule H (Form 5500) - Financial Information

2. Before the acquisition or improvement of the property if

year and the purchase price for assets both acquired and

the debt was incurred only to acquire or improve the property;

disposed of during the plan year; and

3. Enter in 2b(4)(C), column (b), the result obtained when

3. After the acquisition or improvement of the property if the

2b(4)(B) is subtracted from 2b(4)(A). If entering a negative

debt was incurred only to acquire or improve the property and

number, enter a minus sign “ – ” to the left of the number.

was reasonably foreseeable at the time of such acquisition or

Note. Bond write-offs should be reported as realized losses.

improvement. For further explanation, see Code section 514(c).

Line 2b(5). Subtract the current value of assets at the

Line 1j. Noncash basis plans must include amounts owed for

beginning of the year plus the cost of any assets acquired

any liabilities that would not be classified as benefit claims

during the plan year from the current value of assets at the end

payable, operating payables, or acquisition indebtedness.

of the year to obtain this figure. If entering a negative number,

Line 1l. The entry in column (b) must equal the sum of the

enter a minus sign “ – ” to the left of the number. Do not include

entry in column (a) plus lines 2k, 2l(1), and 2l(2).

the value of assets reportable in lines 2b(4) and 2b(6) through

2b(10).

Line 2a. Include the total cash contributions received and/or

(for accrual basis plans) due to be received.

Lines 2b(6), (7), (8), and (9). Report all earnings, expenses,

gains or losses, and unrealized appreciation or depreciation

Note. Plans using the accrual basis of accounting should not

included in computing the net investment gain (or loss) from all

include contributions designated for years before the 2009 plan

CCTs, PSAs, MTIAs, and 103-12 IEs here. If some plan funds

year on line 2a.

are held in any of these entities and other plan funds are held in

Line 2a(1)(B). For welfare plans, report all employee

other funding media, complete all applicable subitems of line 2

contributions, including all elective contributions under a

to report plan earnings and expenses relating to the other

cafeteria plan (Code section 125). For pension benefit plans,

funding media. The net investment gain (or loss) allocated to

participant contributions, for purposes of this item, also include

the plan for the plan year from the plan’s investment in these

elective contributions under a qualified cash or deferred

entities is equal to:

arrangement (Code section 401(k)).

1. The sum of the current value of the plan’s interest in each

Line 2a(2). Use the current value, at date contributed, of

entity at the end of the plan year,

securities or other noncash property.

2. Minus the current value of the plan’s interest in each

Line 2b(1)(A). Enter interest earned on interest-bearing cash,

entity at the beginning of the plan year,

including earnings from sweep accounts, STIF accounts,

3. Plus any amounts transferred out of each entity by the

money market accounts, certificates of deposit, etc. This is the

plan during the plan year, and

interest earned on the investments reported on line 1c(1).

4. Minus any amounts transferred into each entity by the

plan during the plan year.

Line 2b(1)(B). Enter interest earned on U.S. Government

Securities. This is the interest earned on the investments

Enter the net gain as a positive number or the net loss as a

reported on line 1c(2).

negative number.

Line 2b(1)(C). Generally, this is the interest earned on

Note. Enter the combined net investment gain or loss from all

securities that are reported on lines 1c(3)(A) and (B) and 1d(1).

CCTs and PSAs, regardless of whether a DFE Form 5500 was

Line 2b(2). Generally, the dividends are for investments

filed for the CCTs and PSAs.

reported on lines 1c(4)(A) and (B), 1c(13), and 1d(1). For

Line 2b(10). Enter net investment gain (loss) from registered

accrual basis plans, include any dividends declared for stock

investment companies here. Compute in the same manner as

held on the date of record, but not yet received as of the end of

discussed above for lines 2b(6) through (9), except do not

the plan year.

include dividends reported on line 2b(2)(c).

Line 2b(3). Generally, rents represent the income earned on

Line 2c. Include all other plan income earned that is not

the real property that is reported in lines 1c(6) and 1d(2). Enter

included in line 2a or 2b. Do not include transfers from other

rents as a ‘‘Net’’ figure. Net rents are determined by taking the

plans that should be reported in line 2l.

total rent received and subtracting all expenses directly

associated with the property. If the real property is jointly used

Line 2e(1). Include the current value of all cash, securities, or

as income producing property and for the operation of the plan,

other property at the date of distribution. Include all eligible

net that portion of the expenses attributable to the income

rollover distributions as defined in Code section 401(a)(31)(D)

producing portion of the property against the total rents

paid at the participant’s election to an eligible retirement plan

received.

(including an IRA within the meaning of section 401(a)(31)(E)).

Line 2b(4). Enter in column (b), the total of net gain (loss) on

Line 2e(2). Include payments to insurance companies and

sale of assets. This equals the sum of the net realized gain (or

similar organizations such as Blue Cross, Blue Shield, and

loss) on each asset held at the beginning of the plan year which

health maintenance organizations for the provision of plan

was sold or exchanged during the plan year, and on each asset

benefits (e.g., paid-up annuities, accident insurance, health

that was both acquired and disposed of within the plan year.

insurance, vision care, dental coverage, stop-loss insurance

whose claims are paid to the plan (or which is otherwise an

Note. As current value reporting is required for the Form 5500,

asset of the plan)), etc.

assets are revalued to current value at the end of the plan year.

For purposes of this form, the increase or decrease in the value

Line 2e(3). Include all payments made to other organizations

of assets since the beginning of the plan year (if held on the first

or individuals providing benefits. Generally, these are individual

day of the plan year) or their acquisition date (if purchased

providers of welfare benefits such as legal services, day care

during the plan year) is reported in line 2b(5) below, with two

services, training, and apprenticeship services.

exceptions: (1) the realized gain (or loss) on each asset that

Line 2f. Include on this line all distributions paid during the

was disposed of during the plan year is reported in line 2b(4)

plan year of excess deferrals under Code section

(NOT on line 2b(5)), and (2) the net investment gain (or loss)

402(g)(2)(A)(ii), excess contributions under Code section

from CCTs, PSAs, MTIAs, 103-12 IEs, and registered

401(k)(8), and excess aggregate contributions under Code

investment companies is reported in lines 2b(6) through (10).

section 401(m)(6). Include allocable income distributed. Also

include on this line any elective deferrals and employee

The sum of the realized gain (or loss) of assets sold or

contributions distributed or returned to employees during the

exchanged during the plan year is to be calculated as follows:

plan year, as well as any attributable income that was also

1. Enter in line 2b(4)(A), column (a), the sum of the amount

distributed.

received for these former assets;

2. Enter in line 2b(4)(B), column (a), the sum of the current

Line 2g. Report on line 2g a participant loan that has been

value of these former assets as of the beginning of the plan

deemed distributed during the plan year under the provisions of

-31-

Instructions for Schedule H (Form 5500)

Instructions For Schedule H (Form 5500) - Financial Information - 2009 Page 3

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