In general With respect to any lost or missing participant of a plan, the plan shall not be treated as failing to satisfy the requirements of this paragraph or any other requirement of this title which cannot be satisfied due to the plan’s inability to locate the participant. (ii) Lost or missing participant For purposes of subclause (i), the term lost or missing participant shall be defined in guidance to be issued jointly by the Internal Revenue Service, Department of the Treasury, the Employee Benefits Security Administration, Department of Labor, and the Pension Benefit Guaranty Corporation. Such guidance shall be so issued not later than 1 year after the date of the enactment of this subparagraph. . (B) Amendment of Employee Retirement Income Security Act of 1974 (i) In general Section 404 of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1104 ) is amended by adding at the end the following new subsection: (e) Coordination with Retirement Savings Lost and Found (1) In general With respect to any lost or missing participant of a plan, a fiduciary of the plan shall not be treated as failing to satisfy any requirement to search for or attempt to locate, or to provide any document or information to, such individual, or any other requirement of this title which cannot be satisfied due to the plan's inability to locate the participant. (2) Lost or missing participant For purposes of paragraph (1), the term lost or missing participant shall be defined in guidance to be issued jointly by the Internal Revenue Service, Department of the Treasury, the Employee Benefits Security Administration, Department of Labor, and the Pension Benefit Guaranty Corporation. . (ii) Conforming amendments Section 4050(a)(1) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1350(a)(1) ) is amended in subparagraph (B)— (I) by striking provides and inserting either— (i) provides