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| Text of Modified Delinquent Filer Voluntary Compliance Program (PDF) Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL]  [Official Guidance] Mar. 28, 2002 10 pages, from Federal Register of March 28, 2002. Excerpt: Following a review of the DFVC Program, as adopted in 1995, the Department has determined to update the Program and adjust the civil penalty structure under the Program in an effort to further encourage and facilitate voluntary compliance by plan administrators with ERISA's annual reporting requirements. |
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