Here's the situation. We have a former participant of a DB plan that left in 1996 and was given a letter and the calculation details. At the time, he said nothing. He is coming to us now to say, I want to see the details. The problem is, his file has been lost. We know what his benefit amount is, but can't recreate it because it was based on a Career Average formula that used compensation from 1981 through 1996. He has the letter that we sent to him back in 1996 (but no calculation) and it agrees with our stored benefit. We only have comp going back to 1985 so we're missing 4 years. The benefit looks reasonable given assumed (discounted) comp based on 1985 backwards.

The question is, what obligation does the plan trustee have in providing him with the calculation of his benefit? We lost his file and we don't have the comp (even archived) from 1981 to 1984. Does the burden of providing comp for those years now fall on him? Not sure what the regs are on an issue like this.

I don't know the answer to your direct question, but I'll add that he can obtain his wage history from Social Security very easily, and solve the problem.

I doubt the plan trustee has any obligation.

But who are you? Do you represent a TPA? the plan sponsor/plan administrator? If the former, perhaps the latter has some information to assist you in recreating the calculation details.

Other sources might be back-up computer files.

Might be a good time to change your procedures to include such information in any letters sent to VTs.