Plan term, participant not lost, can they be forced out?

Plan terminated.

MOST of the assets paid out.

One recalcitrant participant keeping brokerage account open, and not heeding calls to distribute the account.  About $50k in there.

Participant is NOT lost.  She still works for the company.  In fact, she answers the phone!

Can the plan administrator still force her out?  What is the cite?

Default IRA?

But where does it say that they can force to an IRA if a participant is not lost, just unresponsive.

Per Section 4.72.9.3.3 of the Internal Revenue Manual:

Terminating profit-sharing and stock bonus plans that don’t offer annuities and aren’t subject to the IRC 417 requirements may distribute a participant’s accrued benefit without his/her consent if the employer and its controlled group don’t maintain any other DC plans other than an ESOP.

It cites 1.411(a)-11(e)(1). See also 1.411(d)-4, Q&A 2(b)(2)(vi).

Correct, and it's not up to participant to close the account, upon plan termination it is the Plan Administrator. Tell this person that the account will be closed and distributed in X days and that 20% will automatically be withheld for taxes unless she elects differently pursuant to distribution forms already provided - that should get her at act. If it doesn't, then complete the distribution to complete the plan termination.

Hopefully the account was set up correctly and the trustee has signature authority and not the participant.