Schedule E

[Guest Bob Lees]

We have an ESOP that allocated dividends to the participants. These dividends remain in the plan, they were not distributed to the participants. On the Schedule E question 15(e) asks for dividends paid to participants. Do we have any? Or because the money remains in the plan do we not have any?

[Guest Emiliano]

"Benefits paid directly to or distributed to participants"

If the money is still in the plan, then the dividends probably weren't paid directly to or distributed to the participants.