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A participant terminated in 2009 with an outstanding loan balance.

They took a distributuion in 2009, less the outstanding loan amount. The loan was defaulted. A 1099 R was issued for the distribution and for the loan default

My question is where to report the default of the outstanding loan amount of the Schedule H.

Is it reported on line e(1) Benefit payment to participants or is is reported on line g Certain deemed distribribtions of participant loans?

Thank you for any help

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