"This kit is for plan sponsors who failed to make timely required contributions to money purchase pension plans (MPP) or target benefit pension plans (defined contribution plans). The topics covered include: [1] Background; [2] Items to submit; [3] Completing Form 8950; [4] Completing Form 8951; [5] Completing Form 2848 or 8821; [6] Completing Form 14568; [7] Figuring your VCP fee; [8] Mailing your VCP submission; [9] What happens next; [10] FAQs; and [11] Additional resources."