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September 03, 2019

Missing Participants: Considerations for the Plan Document and Plan Administrative Procedures

Partner Heather Abrigo and associate Elise Norcini authored an article for 401(k) Advisor titled “Missing Participants: Considerations for the Plan Document and Plan Administrative Procedures.”

The increased focus by Internal Revenue Service (IRS) audits and Department of Labor (DOL) investigations on how qualified plans and their fiduciaries fulfill their fiduciary obligations with respect to missing or unresponsive participants has created several questions for plan sponsors and administrators to consider. In their article, Abrigo and Norcini address these issues and discuss why plan sponsors should care about missing or unresponsive participants, the recommended steps based on existing guidance and if there will be clearer guidance issued by the DOL or IRS. 
Full Article

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