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DOL Expands Programs for Delinquent Filers, Certain Fiduciary Violations
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL]Link to more items from this source
Mar. 27, 2002
Excerpt: [A] proposed class exemption [would] provide limited relief from the excise tax imposed on ... four transactions included in the VFC Program ... [T]he Delinquent Filer Voluntary Correction Program (DFVC), established in April 1995, encourages plan administrators to file overdue annual reports by paying reduced penalties. The program has been updated to substantially reduce the penalty amounts for delinquent Form 5500 reports ...

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