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We recently took over as tpa for a plan that did not file Form 5500 for 1999 and 2000. The plan was effective in 1998 and did file a Form 5500 for that plan year.

I have completed the 1999 and 2000 reports and I have recommended that the client file the reports using the DFVC program.

In reading the program criteria the client is to file with the PWBA the forms. Then, they are to "submit to the DFVC Program the required documentation and applicable penalty amount."

What is the "required documentation" that must be submitted to the DFVC program?

Kate Smith

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