Form 5500 Sch H loans rolled into Plan

[pmacduff]

I'm working on a form 5500 Sch H where the plan had 11 participant loans roll into the Plan from a prior plan of the Company that was purchased by the client.  (They are definately rollover and not transfer loans; that plan termed.) 

Where would others report these loan balances rolled into the Plan?  My first thought was to put them on line 2 a (1) (C) with the regular rollovers.  However is that really received in "cash" from the participants? Am I overthinking this?! 

Thanks in advance for any replies.

[BG5150]

[sarcastic]put it anywhere and let the auditor tell where to move it to[/sarcastic]

[ESOP Guy]

I think you are overthinking it.  The fact this isn't cash doesn't change the classification in my mind.  So put it on the line with any other rolled over assets if any.  (And then move it to where the auditor says.) 

[pmacduff]

touche' - will put on the rollover line and then if necessary move where the auditors decide they belong   Thank you!