Direct Filing Entities

Entities covered by Department of Labor regulation 29 CFR 2520.103-12 are called Direct Filing Entities (DFEs) and file annual reports with the Department of Labor. The reports include financial information about the DFE and a list of the investing or participating plans. These entities include:
  • Certain banks.
  • Common or collective trusts.
  • Insurance company pooled separate accounts.
  • Master trusts
  • Group insurance arrangements.
The information you enter on the
ID
screen about the DFE will mark checkboxes on Form 5500. However, you'll still need to enter information on the
D
screen to fill out Schedule D.

error-icon

error-close