"One of the Terminating plan there was a excess employer match for 7 part's ( profit sharing) out of 7 asset was recovered for 1 since the other 6 had already taken distribution ROE letters have been sent. Since the plan is Terminating Plan sponsor would like to know how we can recover the assets since none of them are responding. I informed the plan sponsor they can fund/send the excess amount so that we can post the OM (orphan match) into the forfeiture account and they can letter recover the assets from the part's however the plan sponsor does not want to send in the amount in this case how can the excess be handled since the plan is terminating. What other option the plan sponsor might have? Thanks"