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Does anyone know if the VCR for the pension and welfare plans can also be used for Cafeteria Plans? WE found a company who has not filed a 5500 since 1994 and want to tell them what kinds of fines and penalties they would be subject to. Thanks.

Posted

Maybe I'm missing something obvious, but the only voluntary-compliance type program for 5500s is the DoL's DFVCP. Since a cafeteria plan (standing alone) is only subject to the Code's filing requirement, and not ERISA's, I don't think it would be eligible.

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