36 pages. Excerpt: In some cases, plan abandonment occurs when the sponsoring employer ceases to exist by virtue of a bankruptcy proceeding. In other cases, abandonment occurs because the plan sponsor has been incarcerated, died, or fled the country. Whatever the causes of abandonment, participants in these so-called 'orphan plan' or 'abandoned plan' situations are effectively denied access to their benefits and are otherwise unable to exercise their rights guaranteed under ERISA.