DOL Reg. Section 2560.502c-2(a)(2) generally states that a failure or refusal to file the [Form 5500] required to be filed under ERISA shall mean a failure or refusal to file, in whole or in part, that information described in ERISA Section 103 and DOL Reg. Section 2520.103-1 et seq., on behalf of the plan at the time and in the manner prescribed therefor.