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Correction Programs

Voluntary Fiduciary Correction Program

The Voluntary Fiduciary Correction Program (VFCP) encourages voluntary compliance by self-correcting violations of the law. The program also helps plan officials understand the law and gives immediate relief from payment of excise taxes under a class exemption.

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Delinquent Filer Voluntary Compliance Program

The Delinquent Filer Voluntary Compliance Program (DFVCP) encourages voluntary compliance with ERISA's annual reporting requirements and gives delinquent plan administrators a way to avoid higher civil penalty assessments by satisfying the program’s requirements and voluntarily paying a reduced penalty.

Effective March 29, 2011, the address for the Delinquent Filer Voluntary Compliance Program (DFVCP) lockbox changed to: DFVC DOL, PO Box 71361, Philadelphia, PA 19176-1361. Do not send by express mail. There is no overnight delivery address. Note that submissions to the DFVCP also can be done electronically.

When you provide a check as payment, you authorize us either to use information from your check to make a one-time electronic fund transfer from your account or to process the payment as a check transaction.

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