"[Take] steps beforehand to be better able to later offer relief to affected participants ... [The IRS] provides a webpage ... to help those who have lost some or all their records during a disaster.... [If] a plan's recordkeeper is not functioning because of a disaster ... an employer or plan sponsor should 'take reasonable steps' to put the funds it would have provided to the recordkeeper or trustee in a separate account for the participants until normal functions can be resumed."  MORE >>