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I am preparing a Schedule P for a plan with a plan year of 5/1/02 - 4/30/03.

The plan sponsor changed Trustees, effective April 30, 2003. Is the Trustee listed on the Schedule P as of the last day of the plan year? It would seem that they would want the former Trustee to sign, as they were Trustee for 364 out of the 365 plan year days.

Thanks.

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