Are mutual fund back end sales charges included on Schedule C?

[legort69]

If a participant takes a withdrawal from a mutual fund that charges a back-end- load, or CDSC charge from the participants account, in order for the fund co. to recoup its investment costs, would you recommend reporting this charge on Schedule C - Form 5500 under the Fund Co. EIN, or do you have any other suggestions on disclosure or if it is even reflected on the C at all? Also, how would you disclose on the Schedule H? As other fees, contract fees etc?