"The Service will not impose penalties under Sections 6652(d) and 6652(e) (as those sections relate to the filing of Form 5500, Form 5500-SF, and Form 8955-SSA) or under Section 6692 (relating to the filing of actuarial reports required by Section [6059] with respect to a year for which filing of such a form is required on a person who [1] is eligible for and satisfies the requirements of the DFVC Program with respect to a delinquent Form 5500 series return for such year and [2] files separately with the Service, in the form and within the time prescribed by this notice, a Form 8955-SSA with any information required to be filed under Section 6057 for the year to which the DFVC filing relates (to the extent that the information has not previously been provided to the Service).... [T]his notice provides relief from the penalties applicable under the Code to the late filing of Forms 5500 and 5500-SF only if any applicable Form 8955-SSA is also filed for the year at issue.... Any Form 8955-SSA required to be filed with the Service pursuant to this notice must be filed on paper by the later of 30 calendar days after the filer completes the DFVC filing or December 1, 2014.... Form 5500-EZ and Form 5500-SF filers for plans without employees ... are not eligible for the relief in this notice. In Rev. Proc. 2014-32 ... the Service has established a temporary pilot program to afford penalty relief under the Code for delinquent Form 5500 series filers that are not covered under Title I of ERISA[.]"

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