Corporation J sponsors a qualified profit-sharing plan for its employees. Three years ago, Ms. PQ, a participant in the plan for more than 12 years, quit her job and left town without leaving a forwarding address. The corporation has tried to locate Ms. PQ to send a Form W-2 and a final paycheck she failed to collect. So far, its efforts have been unsuccessful.

Identify the tax issue or issues suggested by the above situations, and state each issue in the form of a question.