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Lost and Not Yet Found: Plan Sponsors' Duties Regarding Missing or Unresponsive Plan Participants (PDF)
Sidley Austin LLP in Employee Benefit Plan Review 
[Guidance Overview] Oct. 23, 2025 "[A] variety of reasons [may] lead to a participant's being deemed missing, such as a participant's failing to update contact information after moving, switching phone providers, changing their name due to a marriage or divorce, or passing away with their beneficiaries unaware of their benefits. This article summarizes a plan sponsor's duties regarding missing or unresponsive plan participants and alternative methods for disposition of related plan amounts." MORE >> |
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