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All plans must present investments in master trusts in a single line item in the statement of net assets available for benefits.

The requirement to disclose the percentage interest in master trusts with divided interests is eliminated and all plans must now disclose the dollar amount of their interest in each of the general types of investments. This supplements the existing requirement to disclose the master trust’s balances in each general type of investment.

All plans must disclose the following:

 The master trust’s other asset and liability balances

 The dollar amount of the plan’s interest in each of those balances

This update also removes the requirement for disclosures related to the 401(h) account for health and welfare benefit plans. Instead, the plans will disclose the name of the defined benefit plans in which those investment disclosures are provided.