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I have a plan that transitioned to our company and in preparing the 2011 Form 5500 discovered that the prior preparer did not report the loan values as assets on the financial part of the form. I realize that the plan should be amended to include the loan values but how far back would you go. My thinking is to adjust the form to include the value on the 2011 reporting and make it right going forward. Any thoughts on this.

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