Late Participant Fee Disclosure

A Plan went through a transition, and there was some miscommunication about whether the Plan or the recordkeeper would distribute the 404(a)(5) annual participant fee disclosures. As a result the notices went out 3 month late. I know failure to meet disclosure obligations could result in the plan administrator’s breach of fiduciary duty, but there doesn't seem to be a way to remedy this through VCP. What can the client do besides document the issue and get the notices out asap?

It doesn't look like anyone else is going to answer, so I'll give it a try. 

The 404(a)(5) annual participant fee disclosure is an ERISA requirement, so I'm not surprised it isn't addressed in the IRS EPCRS program.  I don't see it listed as one of the issues that can be corrected under the DOL Voluntary Fiduciary Correction Program (VFCP).  A late notice is considered a fiduciary breach, but there doesn't seem to be anything listing a specific penalty.  I don't think there is anything the client can do except to send the notices out asap.