11 pages. "[SPARK is] concerned that the new information required on Schedule H results from an improper focus on fees, to the exclusion of other very important aspects of plan administration.... [S]ignificant and expensive system builds will be needed to connect the trust report information with other plan data to complete Schedule H.... A [defined contribution group (DCG)] should be allowed to use a single audit ... [T]he questions related to use of affiliates by a pooled plan provider on Schedule MEP [should] be removed or significantly clarified."