Sch. T Lines 4c and 4d - which disaggregated part?

[John A]

On Form 5500 Schedule T, is there any requirement or preference as to which disaggregated part of a plan is shown on lines 4c and 4d? What are others using most commonly and why?

[Guest nherkowitz]

We have generally used the disaggregated portion which results in the lowest percentage. Usually, it is a profit sharing contribution with a 1,000 hour/last day of service requirement which is part of a 401k plan.

The reason we do that is because that is generally the most pertinent information.