1998 Form - Schedule of Loans or Fixed Income Obligations (ques 27B) -

[Dawn Hafner]

Is this form subject to public disclosure? I don't see anything to indicate it would not be, but what about when individual participant loans are reported on this schedule? It hardly seems logical that other participants should be privy to that information.

Under the instructions for 27a (assets held for investment purposes) it states that participant loans secured soley by participant account balances may be aggregated as "participant loans" rather than listed individually, but the instructions for 27b don't indicate this.

The auditor prepared the schedule listing each participant. Would it be acceptable to prepare a schedule for participant disclosure that aggregated these loans into one participant loan number?

Any thoughts are apprecited?