Plan assets reverted to the employer

If there are plan assets reverted to the employer in 13a on the Form 5500-SF, where should those be in the financial information (7-8)?  I am thinking they would go in 8d (Benefits Paid) but I could not find any guidance for this.

I would show it as a transfer from the plan on line 8j.

The instructions for 8j say A transfer of assets or liabilities occurs when there is a reduction of assets or liabilities with respect to one plan and the receipt of these assets or the assumption of these liabilities by another plan.  Since it is not going to another plan, I don't think it goes there.  I found another thread with this question from years ago and they were never able to find the answer, even from the DOL. 

I've also seen it done as a negative amount on the employer contribution line.

I second the negative employer contribution approach. 

FWIW,  note that Reversion amounts are reported on  Line 13a.

In my opinion,  the "lesser of 2 evils" is to report the reversion on line 8j  as a Transfer (from) the Plan,  notwithstanding lack of saying that in the Instructions.   Line 8a "Contributions RECEIVED or Receivable"  seems (to me) to be clearly intended for contributions added to the Plan,  not reversions.

....  Jeff