Schedule H - 5% Transaction Reporting

[mming]

The financial institution who is the recordkeeper for a 401k plan with self-directed accounts replaced its money market fund with another MM fund. The amount involved was more than 5% of the plan's BOY assets but I am wondering whether this must be reported on line 4j, as it was an involuntary transaction on the employer's part.

Also, if it must be reported, the required attachment for line 4j asks for the purchase and sale prices as well as the cost and the current value of the asset on the transaction date - are they not the same thing? Or is the purpose to find out whether the purchase or sale price differed from FMV? N/a in this case since share prices of both cash funds were always $1, but just curious about the redundancy.