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Text of EBSA Notice Describing Changes to Delinquent Filer Voluntary Compliance Program
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL] Link to more items from this source
[Official Guidance]
Jan. 28, 2013

"This Notice describes changes to the ... Delinquent Filer Voluntary Compliance Program [or 'DFVC'].... The Department's DFVC Program website has been updated periodically since 2002 to reflect the adoption of technical changes to the Program. Most recently, the DFVC Program website was updated to reflect the Department's final regulation mandating electronic filing of annual reports as part of the implementation of a wholly electronic ERISA Filing Acceptance System (EFAST2) for those reports.... This Notice also describes an existing online penalty calculator and Internet-based payment system for the DFVC Program.... This Notice is intended to be a comprehensive update and restatement of the DFVC Program that incorporates the changes that have been made in the DFVC Program since the 2002 Notice."

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