Assets refunded back to the Company

Per the audit report, there is an amount reported as a transfer out and within the footnote, it is indicating that assets were refunded to the company for the provision of benefits for or on the behalf of participants for claims incurred.  On the Schedule H, is this reported under 2e(3) as an 'other' benefit payment and payments to provide benefits or under 2l(2) as a transfer out or within another field?  Initially, I thought it would be a transfer out, but the assets went back to the company and not to another plan, so I wasn't sure the plan information to report under 5b which is required if reported it as a transfer out.  Any guidance on this topic is appreciated.  Thanks.