"The new [voluntary] missing participant program for DC plans ... is applicable only to terminating plans ... Although voluntary, the program [for a terminating plan that elects to be a 'transferring plan' meaning the plan elects to transfer benefits to the PBGC for distribution to participant] is 'all or nothing'. If a plan elects to be a transferring plan, it may not choose to turn over the accounts of some participants and not others. This anti-cherry-picking rule does not apply to [a terminating plan that elects to be a 'notifying plan' (meaning the plan elects to merely provide information to the PBGC about the disposition of participants' benefits)]."  MORE >>