To register for Relius Education seminars and conferences, please login or register for a new login account before proceeding. For more information, please see the Benefits of a Relius User Login Account. For assistance, please contact Client Services at 800-326-7235, and select Option 6.

New Ways to Avoid Late Filing Penalties
Presentor: S. Derrin Watson Recorded Date: 6/19/2014 Duration: 60 Min.

This program was recorded during a live presentation given on June 19, 2014 at 12:00PM EST.

The IRS has released two new procedures to avoid paying IRS penalties for late 5500 filing. There are several pieces of good news in these programs: They are free (for now), they don’t depend on reasonable cause; and they also resolve penalties for late filing Form 8955-SSA. But there’s bad news too: There are new forms to complete and file, even for plans who thought they had resolved their late filing problems years ago.

Join us for a fast presentation to learn about these new procedures, what they require, and how they can help.

Topics include:

  • Review of DOL Delinquent Filer Program (DFVC)
  • 8955-SSA filing requirements
  • Effect of extensions on late filing
  • New IRS rules to correct late filing of Forms 5500 and 5500-SF
  • New pilot program to correct late filing of Form 5500-EZ
  • Deadlines to qualify for relief


Prerequisites: There are no prerequisites or other advanced preparation for this program.

Level: Intermediate.

Instructional Delivery Method
Group – Internet-Based

Speaker: S. Derrin Watson, J.D., APM
Recipient of ASPPA's 2006 Educator of the Year Award

Objectives: After viewing the presentation, an attendee should be able to:

  1. Take the actions needed to timely qualify a plan for 5500/5500-SF late filing relief
  2. Take the actions needed to timely qualify a plan for 5500-EZ late filing relief


Program related requests, questions, or concerns may be emailed to: