What should be done with a dividend that posts after complete asset tr

[John A]

A final 5500 is being prepared for a plan. The plan merged assets into a successor plan with the assets transferring in June of 1999. A dividend of $35.00 posted to the account after the asset transfer. The dividend is still in the account. Can the final 5500 be prepared based on the asset transfer and can the late posting dividend be ignored? What should be done with the late posting dividend?

[Earl]

i would say that it cannot be ignored, but the final can be done.

The idea is similar to the old instructions example that says a final can be done if all participants are paid and only the reversion is still in the fund. Presumably you show as a payable and bottom line =$0