In a single employer plan whose investments are in a common collective

[Guest Peter Riggins]

In a single employer plan whose investments are in a common collective trust with full participant direction, should Schedule H, line 4j be checked yes or no if greater than 5% transactions exist but result from participant direction. Trying to interpret special rule for participant directed transactions and whether schedule of transactions should be attached.

[Guest Winter]

Fully participant directed plans are exempted from satisfying the 5% transaction requirement, hence no attachment is required to be attached. Line 4j on the Sch should be marked 'No'.