"The DFVCP was introduced in 1995 in an effort to allow plan administrators to correct delinquent Form 5500 filings for a significantly lower cost than if the DOL discovered the non-compliance first.... The new rules expand the types of entities that can use the DFVCP beyond just employer plans filing the Form 5500. The DFVCP can now also be used by multiple employer welfare arrangements (MEWAs) and Entities Claiming Exception (ECEs)."  MORE >>