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Lost Retirement Money and Social Security (PDF)
John Turner of the AARP and Ellen A. Bruce of the University of Massachusetts Boston's Gerontology Institute 
Oct. 1, 2002
8 pages. Excerpt: In our dynamic economy, lost retirement money is often the result of a change in corporate identity, such as a company going out of business or being bought, combined with a person changing jobs, moving, or a death.... This article addresses the issue of the ultimate disposition of lost pension funds. Such money incorporates tax obligations to the government ... [W]ho does and who should benefit from the unclaimed pension funds?
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