3rd of May 2013:

By sheer accident, my mom and I ended up visiting the Vietnam War Memorial and where able to witness a ceremony called "Status Change".  I was not aware of this practice, it is generally unannounced and supposedly occurs once a year.

The Jist:

Each Soldier (KIA), has a Diamond engraved next to their name

Each Soldier (MIA), has a Cross engraved next to their name. 

As human remains are found and identified, their "status" on the Vietnam War memorial is updated, by having the engraved Cross changed to an engraved Diamond.  This was done in the most respectful and dignifying manner, almost could be likened to a funeral ceremony.  

Click here for a few more images

DiamondsOne of those incredible moments .... List of names of soldiers about to have their status changed on the Vietnam Wall, from MIA (Cross) to KIA (Diamond). In a odd coincidence, the hand appearing in the picture is casting a shadow in form of a Diamond above these names ....

Diamond CutterChanging Crosses into Diamonds Final TouchAfter the Cross was changed into a Diamond, one final touch to remove any remaining dust.