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Posted

Picked up a new client. Client hasn't filed 5500s or PBGC Forms since 2001. I know that client can go under the DOL Deliquent program for the 5500s. Does the PBGC have something similiar? What would be the fines be for not paying PBGC premiums and not filing with the PBGC?

Posted

If self corrected the late payment penalties are 1% of late premium per month up to a maximum of 100% of the premium payment. This rate if 5% if the PBGC sends notification prior to the filing.

Interest charges will apply, and the PBGC may impose additional penalties for failure to provide premium-related information.

...but then again, What Do I Know?

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