"The EPCU is attempting to determine if outstanding loan balances at the time all plan assets were distributed were treated properly for income tax purposes.... Responses to a questionnaire will be used to determine: [1] identities of participants, beneficiaries and alternate payees who had unpaid loan balances at the time all the plan assets were distributed; [2] amounts of the unpaid loan balances for each of these participants, beneficiaries and alternate payees; and [3] total distributions received by these participants, beneficiaries and alternate payees. The EPCU will analyze the responses and corresponding Forms 1099-R."