There may also be a larger entity interested in this EC's money concerns if he has neglected to make the contributions to your IRA, either your contributions or his matching. The IRS would likely be very interested in verifying that IRA contributions did indeed get deposited if he claimed that they were made as that is likely reflected as a cost/expense on his balance sheet. If he did not in fact deposit them, he would have had to pay tax on them or justify the existence somewhere of this 'extra' money in his possession.
