Form 5500's for plan terminated in 2004

[Belgarath]

Plans (2 of them) had investments in some mutual fund through a brokerage house. Plans terminated in 2004, distributions made in 2005, final 5500's filed for 2005.

Now, in 2007, due to some audit or oversight /compliance thing or something like that, the mutual fund determines that these accounts are due additional earnings. Fairly substantial amounts.

Going back and rerunning distribution numbers is no real problem, other than being a pain. Locating the participants may be worse. (small plans, fortunately.)

For 5500's, I'm not sure how to handle. We could file amended 2005 forms, regular 2006 forms, and final 2007 forms. Anyone have an easier (and acceptable) method that they have used for such a situation, which the DOL approves?

[Belgarath]

Just fyi - my boss is at some Pension Administrators conference in Las Vegas, and she asked Janice Wegesin what her opinion was on this?

Janice was of the opinion that you don't redo any of the 5500 forms.