pitkofsky

2520.103-6(f) appears to exclude individual account plans, e.g. defined contribution plans from the 5% reportable transactions reporting requirement. Can someone confirm this? If not, what is required?

Are funds representing cash to be invested (not yet in a money market fund)reported as an asset to 'non-interest bearing cash' (line 1.a.a./1.a.b.) and to transfers in (line 2.l.1.b) as activity occurring during the reporting period?

If distributions are subject to NRA and/or FATCA withholding, do we add these amounts to distributions as we would for other withheld amounts and report on line 2.e.1.a?

5500 Schedule H instructions call for the reporting of the aggregate of option positions at the beginning and the end of tne plan year on Schedule H, Line 1.c.15 (Other)..is reporting of realized and unrealized gains and losses required or relevant?

Brokerage commissions are reported on Schedule C but I have received differing responses with respect to reporting brokerage commissions (ether those paid to the firm or to the advisor)on Schedule H, either lines 2(i)(3) (advice to the plan), 2(i)(4)(miscellaneous expenses) or not at all as commissions are not expressly stated in the instrucitons..Thoughts? Thank you..

Thanks much, Lou..so those responsible for these assets at the beginning of the year will have the BOY balance and we have the EOY balance so our posting of a BOY balance equal to the conversion balance would not be needed..the administrator would be responsible for putting these together..Thanks.

The plan has a new self-directed brokerage option and has converted assets to this option mid-year ..we are reporting Schedule H from the perspective of the self-directed brokerage option

Do assets converted from prior providers during the reporting period get reported at their 'carrying values' as 'beginning of year' assets in Part 1 of Schedule H? Or are they excluded as are current year contributions?

Does reinvested cash income ever get posted to Schedule H? If so, where?

Are long term and short term capital gains distributions treated as net investment gain and posted to 2b(10)(b) on Schedule H?

Are federal tax withholding amounts reported separately from distributions on Form 5500 Schedule H?

SOP 99-3 allows for the aggregation of account investments of a self-directed brokerage account into a single line item on Form 5500 Schedule H reporting purposes. However, FASB ASC 820 appears to require a supplemental schedule listing each plan investment as supporting detail. Is this true? Is the supporting detail required for Schedule H?

Are there any special considerations in reporting the impact of stock dividends on form 5500 schedule h??

Thank you..

Assembling detailed Sched H information .. any resource with detailed instructions, e.g. how do company stock, stock dividends, annuities, insurance get reported?