I have a client who previously had a Mater Trust account prior to moving to our company. When they moved to our company in 2014, the master trust was dissolved and just the individual plans remain. A final 5500 filing was submitted for the master trust; however, it was well past the due date. The individual plan 5500 filings were submitted on time. I understand that there is not a DFVCP process for master trusts; however, does anyone know if there will be IRS penalties for late filing? DOL suggested we write a letter to attach to the 5500 filing requesting the fees to be waived. Where can I find such a sample letter? Thanks!