If an employer receives a letter from the Department of Labor asking for a late Form 5500, may the employer still use the delinquent filer voluntary compliance program (DFVCP)?
Rev. 05/26/09; E-mail Alert 2009-7

No. According to the DOL, it is too late at that point. However, the DOL has stated that if the request letter is from the IRS, then the DFVCP may still be used.

Bill Grossman, QPA