Which plan(s) are required to file the 5500 schedule D?

The requirement to file the 5500 Schedule D is specifically linked to large plans that have investments with a Direct Filing Entity (DFE). A Direct Filing Entity could include certain collective trusts or investment funds that have unique reporting requirements.

Large plans are defined based on the number of participants and generally include plans with 100 or more participants. Such plans must provide detailed information regarding their investments, including those held in DFEs, which the Schedule D specifically addresses. This form allows for transparency in reporting the nature and extent of the plan's investments governed by these specialized entities.

Smaller plans typically have fewer regulatory burdens, and filings like the Schedule D are not mandated for them unless they fall within the specific investment scenarios or sizes highlighted in the regulations. Thus, option B accurately encompasses the requirements set forth for filing the Schedule D for larger plans with DFE investments, making it the correct answer.