Missing Participants

In order to pay out the lost/missing participant you must first have written proof that you are unable to locate the participant.  You can do this by mailing a notice of benefits to the participant at his last known address via certified mail receipt. The IRS link below provides a sample participant notice which you may use.  You should keep a copy of the certified mail receipt and the original deliverable certified mail receipts for your file.

The next step is to use a locator service for all lost/missing participants.

Below is a link to a website of a private company that locates lost participants.  Please take a look at their website.  This company does not have any minimums, sign up fees, etc. and charges $10 per report. The link is: