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Posted

If you have participant loans in a 401(k) plan who do you report on the Summary of the Annual Report as the financial institution holding the loans? The employer is the Trustee. All other funds are custodial accounts at various mutual fund houses.

Posted

Are you asking for purposes of the Small Plan Audit Waiver requirements? If so, note that participant loans are not required to be reported on the SAR for this purpose.

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