Compliance Assistance

The Employee Benefits Security Administration provides many forms of compliance assistance, including voluntary compliance programs, advisory opinions, and publications. They are compiled on EBSA's Compliance Assistance webpage. This compilation includes information specifically developed to assist and inform employers and employee benefit plan practitioners in understanding and complying with the requirements of the Employee Retirement Income Security Act (ERISA) as they apply to the administration of retirement plans. Much of the material is specific and technical in nature. It is not intended to be the only source of information necessary for employer-sponsored employee benefits plans to be in compliance.

Webpages on this Topic

Delinquent Filer Voluntary Compliance Program (DFVCP)
Provides a description of the program that reduces the monetary penalties for employee benefit plan administrators with respect to plan filings to encourage voluntary compliance.

Voluntary Fiduciary Correction Program (VFCP)
The voluntary compliance program is intended to encourage self-correction of certain violations of ERISA and to protect the financial security of retirement plans. This fact sheet describes the process for making an application, the specific financial transactions covered, acceptable methods for correcting violations, and examples of potential violations and corrective actions.

ERISA Filing Acceptance System (EFAST2)
EFAST2 is an all-electronic system designed by the U.S. Department of Labor, Internal Revenue Service, and Pension Benefit Guaranty Corporation to simplify and expedite the submission, receipt, and processing of the Form 5500 and Form 5500-SF.