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.
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 May 15, 2019, the address for the Delinquent Filer Voluntary Compliance Program (DFVCP) lockbox changed to: DFVCP, PO Box 6200-35, Portland, OR 97228-6200. We will also begin accepting overnight delivery at US Bank, Attn: DFVC 6200-35, 17650 NE Sandy Boulevard, PD-OR-C1GL, Portland, OR 97230. There is no address to receive submission from a private delivery service. 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.