We added an unfunded health care reimbursement program to our group benefits plan last year and I'm a little stumped on reporting it on the 5500. I don't see where it would fit on any of the schedules, so the only change I'm seeing to prior 5500s that didn't have it is adding checkmarks to "General assets of the sponsor" on lines 9a and 9b of the primary Form 5500. Is there some other reporting location I am missing?

Thanks for any input.

That's it. Just mark that benefits are being paid out of the employer's general assets.