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The Delinquent Filer Voluntary Compliance Program: Now with EFAST2!
McGuireWoods
[Guidance Overview] Feb. 4, 2013 "The new DFVCP is fully integrated into the EFAST2 electronic filing system for filing Form 5500s, meaning that all forms must be submitted electronically. In general, delinquent filers must use the most current year forms and schedules available for filing in EFAST2. However, the new DFVCP provides specific rules concerning the attachment of schedules relating to the Form 5500. In certain circumstances, delinquent filers will need to attach PDF images of the Form 5500 schedules applicable to the particular plan year to which the delinquent filing relates." MORE >> |
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