I am just looking for closure on this issue.

Late in 1997, the state of Florida announced that its loan tax of $.35 per $100 (or portion thereof)applied to qualified plans. I remember panicking about this when it came out, but being unable to find anyone who was actually doing it (including our recordkeeper and trustee). So we employed the head-in-the-sand approach, because we only had a handful of our participants in Florida with loans.

Does anyone know what happened to this? Are plans actually doing it?