Ian Bryzek, CPA
Custodian cannot locate prior retirement records
When a custodian's archives are incomplete, escalate with plan numbers, prior addresses, and old statements.
Write a reconstruction memo listing every fragment found. Avoid inventing basis or contribution history.
Missing history affects both distributions and tax-form reconciliation.
What to keep with the file
Missing history affects both distributions and tax-form reconciliation.
What to do next
Document gaps explicitly; do not invent missing contribution or basis figures.
What to gather
- Partial statements and old mail
- Plan or account numbers
- Prior addresses and employers
- Written custodian response about missing archives
- Reconstruction memo of known facts versus gaps
Who usually handles what
- Ian can organize the tax reporting question and the supporting records.
- The executor, trustee, or account custodian supplies records and confirms who has authority to act.
A practical next step
Document gaps explicitly; do not invent missing contribution or basis figures.
Related guides
This is general tax information, not tax or legal advice. Outcomes depend on the documents, ownership, timing, and law that apply to the particular facts.