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EMPLOYEE PLANS

Internal Revenue Bulletin 2002-15 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2002–23, page 742 . Form 5500; DOL delinquent filer program. This notice provides relief from certain penalties under sections 6652 and 6692 of the Code for late filers of Form 5500 who are eligible for and satisfy the requirements of the Department of Labor’s (DOL’s) Delinquent Filer Voluntary Compliance (DFVC) program.

Finding Lists begin on page ii.

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▸Contents — Internal Revenue Bulletin 2002-15

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