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I have previously prepared a Form 5500 for a Master Trust, which held assets for two plans of a plan sponsor. As of the end of 2021, the Master Trust no longer exists, as one plan merged into the other and the master trust was no longer necessary.

In preparing the Schedule D, Page 3, would you list the two plans that were in the Master Trust during 2021, or would you leave it blank, since there's no Master Trust at the end of the year?

Thanks for any replies.

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