Price a late Form 5500 before the DOL prices it for you
Count the real per-day exposure on a late ERISA annual report, then price the DFVCP alternative
Statutory due date
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Days late
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days
DOL exposure at 2739 per day
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USD
IRS penalty at 250 per day, capped at 150000
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USD
Total statutory exposure with no program
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USD
DFVCP amount, capped
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USD
Difference the DFVCP filing avoids
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USD
Free here, with no key: the due date, the days late, the DOL and IRS exposure and the capped DFVCP amount, unlimited. Full version: a licence key exports the worked figures as CSV for the plan file and sets alarms for the next Form 5500 and Form 5558 dates across every plan you administer. $60 once · one licence key per person or team seat · An ERISA counsel or TPA delinquency review is quoted at 350 an hour and usually runs 2 to 3 hours per plan year.
Due date from the plan year end Derives the statutory deadline as the last day of the 7th month after the plan year end, so a 2025-12-31 plan year is due 2026-07-31, and a timely Form 5558 moves it to 2026-10-15.
DOL per-day exposure, 2026 rate Multiplies days late by the ERISA section 502(c)(2) maximum of 2739 per day, which is unchanged for 2026 because the 2026 federal civil penalty inflation adjustment was cancelled, so 53 days late is 145167.
IRS section 6652(e) penalty with the SECURE Act cap Adds 250 per day capped at 150000 per plan year for plan years after 2019, so the same 53 days late adds 13250 and the combined statutory exposure is 158417.
DFVCP capped amount and the difference Prices the Delinquent Filer Voluntary Compliance Program at 10 per day, capped at 750 per plan year for a plan under 100 participants and 2000 for a larger plan, so the 53 day filing costs 530 and leaves 157887 on the table if the program is skipped.
CSV export of the worked figures A licence key exports the due date, days late, DOL exposure, IRS penalty, DFVCP amount and difference as a CSV row you can keep in the plan file or hand to counsel.
Next deadline alarm A licence key sets a browser alarm for the next Form 5500 due date and the Form 5558 extended date so the following plan year does not repeat the delinquency.