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A client just informed me that she recently discovered that a participant in a 401(k) plan had taken a loan in February, 1999 but the company neglected to take the loan payments from the participant's paycheck and, evidently, the participant never noticed that he was not repaying his loan.

What is the correction for this problem?

It appears to me that the loan was in default in 1999 and that the participant should have received a 1099 for that year. Does the participant have to amend his 1999 tax return?

Kate Smith

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