"I need to file two 5500-EZ via the IRS relief program, dating back 7 and 8 years, when my solo/individual 401k exceeded $250k (I was ignorant of the requirement to do this).

The $500 penalty per submission is a bargain compared to the alternative.

What I don't understand is why the Department of Labor DFVC program doesn't also cover solo 401k's 5500-EZ submissions. Won't the paper submission of the delinquent 5500-EZ via the IRS relief program almost certainly trigger an insanely high penalty dating back 7 and 8 years from the DOL as well?"

"Retirement Plan set up for the first time today, effective 2021. Therefore no extension was filed. I have checked the box indicating that the plan was adopted retroactively under SECURE Act.

Should I indicate in the 'Special Extension' box 'SECURE Act Section 201'? Seems like the most practical approach. Perhaps the IRS has even already issued something about this?"

"A cash balance plan excludes all HCEs except the owner. The plan defines the contribution credit for Group 2 (all participants other than the owner) as 0.5% accrual to cover meaningful benefits. All NHCEs are participating but the 40% coverage requirement of 401(a)(26) isn't satisfied for 2021. The only way this can be cured is by making one HCE a participant retroactive to 2021. Can this be done by an 11(g) amendment naming one HCE a participant, or will that be deemed discriminatory because effectively the amendment is granting an accrual just to one HCE? Must this go through VCP?"