Instructions For Schedule E (Form 5500) 2004 Page 2
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2through (f) for each additional class of stock and label the
In determining the dividend rate for a class of preferred
attachment, ‘‘Schedule E, line 18 – Additional Classes of
stock, use the dividend rate stated in the terms of the stock, or if
Stock.’’
a dividend rate is not stated, use the percentage of the average
dividends paid on the class of preferred stock during the plan
Line 18(d). In determining the dividend rate for a class of
year over the par value of the class of preferred stock.
common stock, use the percentage of the average dividends
paid on the class of common stock during the plan year over
the average value of the class of common stock during the plan
year.
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Instructions for Schedule E (Form 5500)
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