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Failure to Timely File 5500 - Relief Under DFVCP


David Olive

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A Plan failed to timely file Form 5500-SF for Plan Years 2018 and 2019 (12-31 Plan Year Ended) until July 2021.  Upon filing the returns, the Plan Sponsor receives notice from the IRS of penalties for failing to file for those years.

My question is related to relief from penalties under DOL.  I know that the Plan is not yet disqualified from relief under DFVCP, however what if the delinquent returns have already been filed before applying for relief under DFVCP?  Should amended returns be refiled showing the box labeled “DFVC program” located in Part I, Line D of the Form 5500-SF checked? 

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  • David Olive changed the title to Failure to Timely File 5500 - Relief Under DFVCP
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