ESOP used as part of floor offset

[nancy]

We have taken over a case where an ESOP has been used as part of a floor offset with a DB. I know that this can cause a prohibited transaction because the ESOP is no longer considered an individual account plan and therefore is subject to the 10% limit on Employer Securities. If we rescind the floor offset amendment in 2000 to correct the prohibited transaction, do you think the prior DB valuations would be effected? Or could they stand as is, since the offset was not really a problem?