TIAA-CREF Schedule A and Schedule D

[austin3515]

TIAA-CREF Plans invest in CREF Mutual Funds. Based on the way the Schedule A report from TIAA is prepared, it is clear that these funds are pooled separate accounts, as the total reported on line 5 of Schedule A includes the CREF Mutual Funds. Based on the Schedule D report, it is also clear that they have not elected to file as a DFE. Therefore, they include the CREF investments on the Schedule H report as Mutual Funds.

But why then on Schedule D, do I not need to report each CREF Fund with their EIN and 000 as the Plan Number, as I do with John Hancock plans?