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This seems like this should be an easy question, but I can't find a reference, and did not find anything on my search here.

We file a 5500 in a timely manner and distribute the SAR in a timely manner. Later we find an error that requires filing an amended return, due to a change in the net assets on Schedule H.

Do we have to distribute a new SAR? Do we get to apply some level of materiality check?

Thanks for any help

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