Where do I report insurance premiums on the Schedule I?

[R. Butler]

On the Schedule I, where do I put life insurance premiums paid during the plan year? I was always under the impression it would be listed on line 2(h) as other expenses, but now I'm not so sure. The instructions for Line 2(e) seem to indicate that it should be called a benefit paid.

Any guidance is appreciated.

[Tom Poje]

I include with the distributions (benefits paid)

The schedule H actually breaks out the benefits paid into beneifts paid to participants, insurance carriers, and others.

The instruction for the H do not mention insurance premuims per se, but the 5500 preparers manual says to include them there.

[Kristina]

I would agree with Tom Poje in that the premiums are "payments made . . . to or on behalf of participants or beneficiaries". The list of other expenses in the Sch I instructions does not seem to include anything but administrative type expenses.