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401k PS plan with a pooled profit sharing account.  The plan terminated and all distributions were made during 2019.  Form 1099-R was issued for all distributions including the 2 participants who did not cash their distribution checks from the pooled account.  We are unable to contact these 2 participants after many attempts over the last year.  Their balances were $139 and $87 and Form 1099-R was issued indicating a cash distribution.  Since the plan is terminated, would you forfeit the accounts, escheat to the state, auto rollover?  Does anyone have a procedure that they follow regarding situations like this?

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