Finding your 401(k) from an old employer that has gone out of business involves several steps. Even if the company no longer exists, your 401(k) funds are held by a plan administrator or a custodian, not directly by the company, so your money should still be secure. Here's how to locate it:

1. Check old statements. If you have any old statements from your 401(k) plan, they can be very helpful. These statements should include contact information for the plan administrator or the financial institution that holds your 401(k) funds.

2. Contact the Plan Administrator: If you know who the plan administrator was, contact them directly. They should have records of your account and can guide you on how to access your funds.

3. Use Capitalize resources: Capitalize has an employer search and a 401(k) finding service. You can check these resources to find your Plan Administrator which is where your funds should be held.

4. Contact Former Co-workers or the Employer’s Bankruptcy Attorney: Someone who worked in the finance or human resources department might have information on the 401(k) plan or the plan administrator. If the company went through a bankruptcy process, the bankruptcy attorney might have relevant information. You can also use resources like LinkedIn to track down the right people.

5. Use the National Registry of Unclaimed Retirement Benefits: This is a database where employers and plan administrators can report unclaimed accounts. You can search for your name to see if any of your previous 401(k) accounts are listed. Visit unclaimedretirementbenefits.com for more information.

6. Use the IRS and Social Security Administration (SSA) resources: The IRS provides guidance on how to find a lost 401(k), including Form 5500 searches, which can reveal the plan administrator. The SSA may also send notices if you have retirement benefits that you haven't claimed.