5310 Notice to Interested Parties - Missing Participants

[Guest medinael]

We have a terminating 401(k) Plan with 86 missing participants with no last known addresses, but with small plan balances. We will be seeking an IRS determination letter for the Plan. The Notice To Interested Parties will need to be distributed to all current and former employees with vested benefits under the Plan, so the missing former 86 need to receive the NTIP. Does anyone know to what lengths we must go to locate these former employees to provide them with the NTIP? The requirements of DOL FAB 2004-2 regarding locating missing participants appear to apply in the context of sending out the distribution materials, not the NTIP. We've already exhausted the first 3 search methods and are left with using the IRS or DOL letter forwarding service at a cost of around $1800. My concern is that we'll incur that cost twice -first to send out the NTIP and again to send out the distribution notices after we get the determination letter. It's my understanding that neither IRS or DOL discloses the actual adresses to the requester. Any suggestions are appreciated.

[JanetM]

There are search firm who will find addresses. There are also subscription data bases you can use - WestLaw and LexisNexis are two that come to mind.