“Now you see it, now you don’t” may be fine for a magic show but not when it comes to missing participants in your Retirement Plan. As Fiduciaries, Plan Sponsors have the responsibility to maintain accurate records and open lines of communication with all participants. If you have lost touch with former employees not only will you not be able to carry out your Fiduciary responsibilities, you will bear the unnecessary expense of returned mailings. It is the responsibility of the Plan Sponsor to keep track of former employees so that they can send required communications including quarterly participant statements. It is not an acceptable practice to ignore returned mail and default participants to “Estatements”-a common workaround offered by many recordkeepers.