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DOL's delinquent filer program could be better

Article Abstract:

The Dept. of Labor has effected the Delinquent Filer Voluntary Compliance Program (DFVC) last Apr. 27, 1995. Delinquent filers are allowed to comply with the reporting requirements of the Employee Retirement Income Security Act of 1974. DFVC is an easy program for filers to comply and is flexible. However, employers seeking amnesty under DFVC may be penalized by the IRS. Assessed penalties are arbitrary since these depend upon the type of forms filed by the plan sponsor.

Author: Roberts, William D.
Publisher: Penton Business Media, Inc.
Publication Name: Pension Management
Subject: Human resources and labor relations
ISSN: 1078-9766
Year: 1995
United States. Department of Labor

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Form 5500; DOL revives compliance program for late filers

Article Abstract:

Plan providers delinquent in filing annual employee benefit reports are provided the Delinquent Filer Voluntary Compliance (DFVC) program with slightly higher fines. DFVC took effect in Apr. 1995. Late filers should file 5500 (or 5500C R) forms with the IRS with the bold letters DFVC written in red on the first page with a check attached. Substantial amounts can be saved by voluntary compliance. However, DFVC participants are not protected from penalties of the IRS.

Author: Elgin, Peggie R.
Publisher: Penton Business Media, Inc.
Publication Name: Pension Management
Subject: Human resources and labor relations
ISSN: 1078-9766
Year: 1995
Tax penalties

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Subjects list: Taxation, Laws, regulations and rules, Pension funds, Defined benefit plans
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