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ONLINE Webinar: Missing 401(k) Plan Participants: Gone But Not Forgotten

  • 20 Mar 2019
  • 10:00 AM - 11:40 AM (PDT)


  • A member of any chapter of the WP&BC in good standing.

Registration is closed

Missing 401(k) Plan Participants:

Gone But Not Forgotten

The Presentation:

Plan administrators know all too well the practical challenges associated with the timely payment of benefits to plan participants, especially in those cases where individuals remain unresponsive to plan communications and are presumed missing. In the recent years, both the Department of Labor (“DOL”) and the Internal Revenue Service (“IRS”) have shown an increased interest in this area. During the early part of 2016, the DOL stated that it would begin investigating large plans to determine whether benefits were paid in a timely manner to terminated participants. Likewise, the IRS modified its instructions to Line 4l on the 2015 Form 5500 to address compliance issues regarding the timely payment of benefits. (Line 4l asks “Has the Plan failed to provide any benefit when due under the Plan?”) For plan sponsors to be able to answer “no” to Line 4l, the IRS clarified that they needed to make a “reasonable effort” to find unresponsive participants who were entitled to receive minimum distributions under Internal Revenue Code Section 401(a)(9). Although locating missing 401(k) plan participants has become a growing audit and enforcement priority for federal regulators, it’s often unclear to what lengths a plan administrator must go to find missing plan participants owed a benefit. And despite the limited guidance on this subject, plan fiduciaries have a duty to protect and preserve participants’ rights to benefits to ensure they receive them in a timely manner—which makes finding missing plan participants an important issue to address.

Use this webinar to learn best practices for establishing a procedure to follow for missing 401(k) plan participants and understand when you will have met your obligations in tracking them down, including:

  •  The DOL’s and IRS’s guidance on the expectations for plan administrators;
  •  Initial steps plan administrators must take, including certified mailings, checking other records for contact information, and using free search tools to locate missing participants;
  •  Additional considerations and steps for plan administrators if the initial steps do not result in finding the missing participants;
  •  How intricate or creative plan administrators are expected to be in searching for participants;
  •  And much more!

The Speakers: 

. Katuri Kaye | Director | Trucker Huss, APC -ERISA and Employee Benefits Attorney

Katuri focuses her practice primarily on qualified retirement plans, including defined benefit and defined contribution plans, and plans of tax exempt entities and public schools and universities, including 403(b) and 457 plans.

Katuri counsels clients on the design and tax-qualification of retirement plans and the taxation of employee benefits. In addition, Katuri assists clients with drafting plan documents, SPDs and plan amendments; analyzing plan administrative issues; service provider and investment management agreement reviews; reviewing and drafting QDROs; preparing IRS and DOL submissions; and resolving questions regarding compliance with ERISA and the Internal Revenue Code.

Katuri practices out of the firm's Los Angeles and San Francisco offices.

Katuri was the recipient of theNational Bar Association's 2012 Top 40 AdvocatesUnder 40 Award. She was also named to theLawyers of Color 2013 Inaugural Hot 100 List.

. Robert Gower | Director | Trucker Huss, APC -ERISA and Employee Benefits Attorney

Robert concentrates his practice in fiduciary responsibility as well as tax qualified retirement plan design, compliance, and administration. He routinely works with plan sponsors and fiduciaries to 401(k), defined benefit, cash balance, and profit sharing plans. Robert has wide-ranging experience in plan drafting, including plan documents, amendments, resolutions, and summary plan descriptions. He also assists plan sponsors in preparing committee charters and bylaws to establish strong plan governance. Robert routinely works with clients to assist with compliance efforts, including all aspects of the Internal Revenue Service Employee Plans Compliance Resolution System. He has significant experience helping clients navigate through the voluntary compliance program and plan audits. In addition to plan design and compliance, Robert works with plan sponsors and service providers to understand and adhere to ERISA’s fiduciary requirements, including guiding clients through the Department of Labor’s Voluntary Fiduciary Compliance Program. He applies these same skills to service provider reviews, investment contract drafting and Department of Labor Investigations. Robert also assists plan sponsors with day-to-day administrative efforts, including benefit claims and appeals, QDRO determinations, and participant communications. He remains up-to-date on all aspects of qualified plan reporting and disclosure in order to assist plan sponsors in timely compliance with regulatory requirements. Robert has spoken on an array of benefits issues, including the Employee Plans Compliance Resolution System, retirement benefits for domestic partners, missing participants, controlled group considerations, plan governance, and the fiduciary responsibilities of retirement plan committees. Robert has been recognized as a 2016–2019 Rising Star by the Northern California Super Lawyers publication. Robert was also awarded “Outstanding Volunteer” for his work from 2016 through 2018 with the Justice & Diversity Center (JDC) by the Bar Association of San Francisco.

Continuing Education: 2 CE


  Cost: $65 for members, $90 for non-members. 

A Special Thank You to Our Sponsors

Please feel free to reach out to WP&BC with any questions.

Direct Questions To:




PO Box 13
Parker, CO 80134

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