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How many times can you amend Form 5500 for a single plan year?

Are there amending timing issues?

Facts:

A client 2016 form 5500 was resubmitted in 2018 because DOL required the Independent Auditor to fix his audit report to follow certain GAAP guidelines.

Some months later in 2018 DOL send a letter to the client requesting to apply for VFCP to properly correct the late employee deferral contribution remittance that was reported on the 2015 and 2016 plan year?

The 2016 plan year Form 5500 that was filed with DOL had the total late contribution for 2016 plan year only.

VFC program requires to report the total of both the 2015 and 2016 late employee deferral contributions on the 2016 Form 5500 until such year the plan applied for VFCP.

is this okay to amend the 2016 Form 5500 for the second time in 2018?

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