Schedule C -- Who is a "service provider"?

[Lori Friedman]

Schedule C requires us to list "service providers", but the form's instructions don't define the term.

I believe that Schedule C is for reporting services to the plan, not to the participants. For example, a plan that offers employee legal service benefits will report its own attorney's fees, but not the expense of providing legal service benefits to plan participants.

And, how broad is the term "service"? Do you include the janitorial company that cleans the plan's office suite every night? What about the caterer who serves food at enrollment fairs? Is Schedule C limited to reporting only "professional" services?

[david rigby]

Does the Plan pay it?

It should include actuarial, legal, accounting fees, etc.

Check the list on page 33 of http://www.dol.gov/EBSA/PDF/2004-5500inst.pdf