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A 401(k) plan allows a participant to have up to two loans outstanding at any time. The participant could either take two loans with up to 5-year terms ("personal loans") or one personal loan and one principal residence loan. A participant has purchased undeveloped land. S/he is interested in having a home constructed on the lot which will become his/her principal residence. Can we make a principal residence loan in this instance if it has been a few years since s/he purchased the land?

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