Rehab Plan - Excise Taxes

[luissaha]

I have a plan where an employer failed to make required contributions under a Rehabilitation Plan. IRC Section 4971(g)(2) imposes an excise tax on the employer equal to the amount of contributions owed. We are filing a lawsuit to collect the Rehabilitation Plan contributions owed and were wondering if the plan has any obligation to add a cause of action to collect the excise tax. It appears it is the employer's responsibility to report the tax on IRS Form 5330 and pay that to the IRS, so we're not sure if we have an obligation to attempt to enforce that requirement.

Any help would be appreciated.