When your number is up and the DOL comes knocking, will you be in the minority of DB plan sponsors with satisfactory responses to their inquiries, or might you be the subject to a long and arduous audit process? Over the last several years, the DOL has focused their audit efforts on missing participants (and beneficiaries and QDRO alternate payees!) in defined benefit pension plans. And since they are finding most plans to be out of compliance in this area, this activity shows no signs of letting up.