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Five Things to Know about the DOL’s New VFCP Self-Correction Feature
Snell & Wilmer 
[Guidance Overview] Mar. 14, 2025 "[1] The SCC is not available for every VFCP-eligible failure ... [2] The SCC does not absolve plans from notifying the DOL about the failure ... [3] The SCC does not absolve plans from documenting the failure and correction ... [4] Following a self-correction under the SCC, self-correctors will not receive a 'no action' letter from the DOL like they would following a formal VFCP submission.... [5] [F]ailures corrected under SCC may also be eligible for excise tax relief[.]" MORE >> |
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