5500-SF line 10e

[Belgarath]

A question came up as to if a TPA receives Revenue Sharing payments from a mutual fund, should this be reported on line 10e?

It seems clear to me that 10e is only required to be used if the payments are from an insurance company/similar organization, and would normally otherwise be reported on a Schedule A if you were doing a normal 5500 form.

Any disagreement?

If perchance you DID report a revenue sharing payment from a mutual fund on this line, I can't see that it would really cause any problems other than perhaps, at some point, a question. You don't typically see anyone get in trouble for over-disclosing!

It does seem a little odd, in a way, that the SF would require disclosure for payments from an insurance company, yet not require it revenue sharing from a mutual fund...

[chc93]

I thought that Line 10e was intended to "replace" the Schedule A insurance information... in which Schedule A would not report mutual fund revenue sharing?

[Bird]

I agree - for insurance company payments, not mutual funds. (Also agree that it's odd...probably based on some way-back distinction that isn't very relevant any more.)