The voluntary filing program is closed once the DOL sends a notice.
Plan administrators who have received a written delinquency notice from the Department of Labor cannot use the voluntary program. They face the full penalty process instead.
When the program is unavailable.
After a Notice
A written notice from the DOL about the late filing ends eligibility.
Only the Administrator
The program is for the plan administrator, not for an employer who is not responsible for the filing.
Required Filings
The late filing must be one the DFVCP covers, which is the annual report.
Options after a notice.
Respond Quickly
Answer the notice by its deadline and ask for relief.
Reasonable Cause
Explain why the filing was late and what was done to fix it.
Get the Filing Done
Submit the missing reports so the daily penalty stops growing.
Ask Your Advisor
We can help you with the filing and the response.
Quick answers.
Short answers. This is general information, not legal or tax advice.
Can we use the program if the IRS wrote us?
The DOL notice is what shuts the door. Check the notice and the program rules.
Is it too late if the form is years behind?
No. The program is available as long as there is no DOL notice.
What if we are unsure?
Send us the notice and the plan documents and we can review them.
Where the rules and figures come from.
Each figure on this page comes from the source below. Amounts are indexed or updated over time, so confirm current figures before relying on them.
29 U.S.C. 1132
ERISA Section 502(c)(2): civil penalty for failure to file the annual report.
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The renewal letter
Your current plan summary
Contribution split by tier
Enrolled counts by tier
Four documents — two more if your group is 50 or more. Nothing else; every extra one is a reason to postpone.
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