We have a client that has a one-man plan that just got through a VCP filing due to loans that did not meet the dollar amount and repayment requirements. Now, we're going to terminate the plan. My feeling is that a 5310 should be filed to protect the rollover of what's left, but that $2,300 filing fee is certainly a deterrent. The plan documents seem to be up to date, but I suppose there could be other problems. Thought I would ask what others are doing.