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If it is not shimmed right it can make the transmission hard to shift , so yes it needs to be shimmed right.TM 9-2520-246-34P has a part number listed and says two are needed (I assume one under the PTO and one under the PTO cover) but no reference to thickness or if multiple need to be stacked for accurate gear depth. Does this really need to be set or is one gasket what most folks use? Inquiring minds want to know.