Sch. A and life insurance

[Chippy]

I have a 401(k) plan and 3 of the participants have life insurance polices in the plan. Do I report the premiums in Part II, 5 a & b or in Part III, 9a? I always reported them in Part II, but we recently took over some new plans and the prior RK reported them in Part III and in part II, 5 a. Would just like to verify how to report them. Thanks

[Bill Presson]

I have a 401(k) plan and 3 of the participants have life insurance polices in the plan. Do I report the premiums in Part II, 5 a & b or in Part III, 9a? I always reported them in Part II, but we recently took over some new plans and the prior RK reported them in Part III and in part II, 5 a. Would just like to verify how to report them. Thanks

The info goes in Part II.