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IRS Eliminates Form 5500 Proposed Penalty Notices
Internal Revenue Service [IRS] 
[Official Guidance] Dec. 12, 2012
"Beginning January 1, 2013 the IRS will discontinue sending these notices: CP 213N, Proposed Penalty Notice for Late Filing of Form 5500, Annual Return/Report of Employee Benefit Plan CP 213I, Proposed Penalty Notice for Incomplete Filing of Form 5500 The IRS is eliminating proposed penalty notices under the Form 5500 program in an effort to reduce processing costs, reduce notices and comply with notice and systems standards. Filers will continue to receive CP 283, Penalty Charged on Your 5500 Return, if a Form 5500 is filed late or is incomplete."
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