Small employer failed to file a 2019 5500 and received the IRS letter.

The IRS letter suggested DFVC is an option if the DFVC requirements are met.  The only requirement I could find is that the plan has not been contacted by the DOL about the late filing.  Which they have not, but the IRS has contacted them.

Can they use the DFVC then in this instance?

Thank you

Yes. Receiving an IRS letter does not disqualify an employer from using DFVC. But don't wait around too long.

Yes, as long as you file prior to receiving any letters for DOL.

Agree with Bill, don't wait too long.

See attached email from DOL - It appears you can now use DFVCP even if the DOL sends you correspondence regarding a late filing.

FW_ Ref No. 22-xxxxxx_ Missing Form 5500_5500-SF for 2020_Redacted.pdf

On 4/8/2022 at 4:41 PM, Dare Johnson said:

See attached email from DOL - It appears you can now use DFVCP even if the DOL sends you correspondence regarding a late filing.

FW_ Ref No. 22-xxxxxx_ Missing Form 5500_5500-SF for 2020_Redacted.pdf 177.01 kB · 16 downloads

An email or phone call from a regulatory agency is informative correspondence only and is not considered actionable communication.  In fact agencies will warn you that they will never initiate contact this way and those attempts should be considered fraudulent.  From a regulatory perspective, "in writing" still means the physical delivery of a message affixed to a paper medium.  The electronic disclosure regulations only applied to Employer to Employee communications.