Looking for IRS help to locate lost participants?

You will have to look someplace else for help. In Rev. Proc. 2012-35, the IRS indicated that due to the availability of locator resources, including the internet they were modifying Revenue Procedure 94-22.  The IRS will forward letters only for humane purposes, i.e., to convey an urgent or compelling message or because of an emergency.The new procedure is effective for requests made after 8/31/2012.