In a news release, the U.S. Department of Labor's Employee Benefits Security Administration (EBSA) announced that it has created an interactive calculator that makes it easier for plan sponsors and administrators who are delinquent in meeting their annual reporting requirements under ERISA to accurately compute penalties owed under the agency's Delinquent Filer Voluntary Compliance Program (DFVCP). The DFVCP calculator is available at The DFVCP program enables certain late Form 5500 filers to voluntarily file and pay a reduced penalty to correct for the delinquent filing.