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Department of Labor Expands its Delinquent Filer Voluntary Compliance Program (DFVCP) to Include Form M-1: What Employers Need to Know

  • Writer: Boutwell Fay LLP
    Boutwell Fay LLP
  • 4 minutes ago
  • 2 min read

On January 6th, 2026, the U.S. Department of Labor announced important updates to its Delinquent Filer Voluntary Compliance (DFVCP) Program, which for the first time now offers relief to Form M-1 filers such as Multiple Employer Welfare Arrangements (MEWAs”).


This is welcome news because in the past, there was no procedure or relief for MEWAs to file a late Form M-1 under a voluntary compliance program. However, it is not uncommon for a health plan to be (or become) an “inadvertent MEWA,” either because the various employers involved were related but not in the same controlled group or because of a change in their controlled group status, e.g. in an M&A transaction.


What is the DFVCP Program?


The DFVCP Program allows plan administrators who missed timely filings of required retirement plan reports to voluntarily file late and pay significantly reduced civil penalties under the Employee Retirement Income Security Act (ERISA).


Key Changes in the Updated DFVCP Program


1. Expanded Eligibility to include Form M-1

Entities now eligible to participate in the DFVCP Program for Form M-1 include:


  • Plan MEWAs (Multiple Employer Welfare Arrangements that are group health plans)

  • Non-plan MEWAs

  • ECEs (Entities Claiming Exception)


Additional Relief: in addition to the Form M-1 expansion, the recent guidance offers new, lower flat fee penalties for late Top Hat plan filings.


Effective Date & Implementation


The changes to the DFVCP Program become effective on the date of their official appearance in the Federal Register, typically the same day they’re published online.


Final Thoughts


If you are concerned that you might be out-of-compliance, or are unsure if related employers are in the same controlled group, now is a good time to review and consider a related employer analysis and voluntary compliance if needed. Taking advantage of the reduced penalties can save both time and resources while bringing it into compliance with ERISA’s reporting requirements.


For more detailed guidance, be sure to read the official Federal Register notice or contact us.




Boutwell Fay LLP

Boutwell Fay is a leading law firm specializing in employee benefits and ERISA.


With a focus on providing customized solutions and exceptional client service, we help businesses navigate the complexities of employee benefit plans. Our team of experienced attorneys is dedicated to delivering results that exceed our clients' expectations.




© Boutwell Fay LLP 2026, All Rights Reserved. This handout is for information purposes only and may constitute attorney advertising. It should not be construed as legal advice and does not create an attorney-client relationship. If you have questions or would like our advice with respect to any of this information, please contact us.



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