DFVC Program (pre-1988 years)

[Guest mbg76]

Does anyone know of any authority on how years before 1988 (the first year of DFVC) would be treated under the program?

[WDIK]

http://www.dol.gov/ebsa/faqs/faq_dfvc.html

See the sixth question from the bottom.

[jpod]

The answer to your question (unstated in the DOL document, intentionally I'm sure) is that there was no civil penalty which the DOL could assess for failure to file pre-1988 5500s. Consequently, there is no need for any DOL relief for pre-1988 failures to file. Unfortunately, the IRS could still assess penalties for failure to file for pre-1988 years (although this is probably only a theoretical problem rather than a real one).