delinquent 2006 5500, dfvc, and electronic filing

[Lori H]

a plan did not file for 2006, in the past you mail in the 5500 to the dfvc along with the fee, is this still the case or do you mail in the fee and submit the late 5500 electronically now?

[K2retire]

As of 1-1-2010 the delinquent filings must be made electronically.

[Belgarath]

And the penalty payment may either be sent by check, or paid electronically. See page 5 of the 2009 5500 instructions.

[Guest Sieve]

I assume, however, that the DFVCP copy of the delinquent filing (& not the actual filing itself) still is mailed.

[pmacduff]

Help me out here...client forgot to file their 2007 5500. Plan has been around a very long time and NEVER been late. The 2008 was also filed timely. Client receives letter from IRS looking for the 2007 return. Letter indicates that client should send copy in with response. The letter mentions nothing about electronic filing.

If client sends the form into the IRS with a tear-soaked letter, then does the client also have to file the electronic copy with the EBSA?

thanks in advance!