Sponsor passes on individual incidental findings to the investigator and it is the investigator's responsibility to assess the significance of the result and consult an expert committee.See questions 10-14 about the expert committee.
The expert committee must report the assessment back to the person in charge of the experiment and it is the responsibility of the person in charge of the experiment to report relevant coincidences back to the subject or delegate this to a suitably qualified person/department.
If the subject refuses essential health information or has died, it should be assessed whether contact should be made with relatives based on the consideration of saving life and safety. It is the person in charge of the experiment who has the overall responsibility for incidental findings being handled with care and conscientiousness.