Tools and resources

for Voluntary Fiduciary Correction Program

  • Enforcement Manual

    VFCP is a voluntary enforcement program that allows plan officials to identify and fully correct certain transactions such as prohibited purchases, sales, and exchanges; improper loans; delinquent participant contributions; and improper plan expenses.

    Read the VFCP chapter

  • Fact Sheet

    VFCP encourages employers and plan officials to voluntarily correct violations of the Employee Retirement Income Security Act (ERISA).

    Read the fact sheet

  • Online Calculator

    A compliance assistance tool to facilitate accuracy, ensure consistency, and expedite review of VFCP applications.

    Use the online calculator

  • Public Comments

    Public comments on the restated VFCP under Title I of the Employee Retirement Income Security Act of 1974 (ERISA).

    Browse the public comments

  • Sample No Action Letter

    A letter to notify a plan official that EBSA will not take civil enforcement action against them because they have taken corrective action consistent with the requirements of the VFCP.

    Download the model no-action letter

  • Self-Correction Component Retention Record Checklist

    A self-corrector must complete this checklist, prepare or collect the listed documents and provide a copy of the completed checklist and the required documentation to the plan administrator (generally the plan sponsor/ employer) to obtain relief under the SCC.

    Complete the self-correction checklist