We are a TPA firm that receives investment reports from the corporate trustee (associated with a large invesment firm) of a retirement plan, which we reflect in the 5500.

For the assets held for investment we have been provided a summary by types of investments, such as Money Market, Corporate & Foreign Bonds, etc. listing their cost and market value. Is this description sufficient for the Schedule H attachment for question 4h or do the actual investments need to be listed?

The assets include a common collective trust and various managed accounts.

Is there any chance that this plan comprises participant-directed brokerage accounts?

It is a Defined Benefit Plan.

I think investment needs to be listed separatly.

I agree that the investments need to be separately scheduled and reported.

Doesn't the Trustee provided detailed reports to support the summaries? When I was with Bankers Trust/Deutsche bank that was SOP.