Form 5500 -- Proper Reporting of Delinquent Contributions (Posted July 15, 2005) Technical Tip 55: The following question and answer are from the DOL/EBSA website: Are there any circumstances where delinquent participant contributions still should be reported on Line 4dof Form 5500 or Schedule G? DOL Response: Delinquent participant contributions must be reported on Line 4a and should not be reported on Line 4d or Schedule G. View all Tips © 2012 Reish Luftman Reicher & Cohen, a Professional Corporation Important notice: Answers are provided as general guidance on the subjects covered in the question and are not provided as legal advice to the questioner's situation. Any legal issues should be reviewed by your legal counsel to apply the law to the particular facts of your situation.