Schedule I (Form 5500) Financial Information - Small Plan

This document contains the instructions for completing Schedule I of the Form 5500, which is used to report financial information for small employee benefit plans. It provides guidance on who must file Schedule I, how to report plan assets, liabilities, income, expenses, and transfers, as well as compliance information such as delinquent contributions, loans, leases, and party-in-interest transactions. Schedule I is a required attachment for pension and welfare benefit plans that cover fewer than 100 participants and are not eligible to file the Form 5500-SF.