Diagnosis
The value of the fair market value as stored in the database isinconsistent with the value of the total mutation amount added to thefair market value of previous year (in an equation: FMV (this year) =FMV(previous year) + mutation amount (this year) ).
This situation can arise when back-dated payment items (or paymentorders) are posted after the fair market value for the plan has beendetermined.
Example: the fair market value has been determined at December 31,2001. At January 15, 2002 a back-dated posting is made with a valuedate of December 28, 2001. After this posting, the fair market valuedetermined earlier is no longer correct.

Procedure
Re-run the calculation of the fair market value for this plan.