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DOL Issues 2019 Adjusted Penalty Amounts
Thomson Reuters / EBIA 
Feb. 1, 2019
"The maximum penalty for failing to file Form 5500 (which must be filed annually for most ERISA plans) increases from $2,140 to $2,194 per day that the filing is late.... The maximum penalty for failing to provide the summary of benefits and coverage (SBC) required under the [ACA] increases from $1,128 to $1,156 per failure.... For plans with automatic contribution arrangements, penalties for failure to provide the required ERISA Section 514(e)preemption notice to participants increase from $1,693 to $1,736 per day."
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