6,769 retirement plans with 100 or more participants have self-reported late contributions on Schedule H, line 4a, every year from 2022 through 2024. Enter your plan sponsor's EIN or name and read exactly what your own Form 5500 filings already say: the flag, the dollar amounts, and whether it happened again.
6,769 plans indexed, dataset as of 2026-08-24. No account, nothing stored. Method and sources.
Whether a plan appears on this list has nothing to do with a compliance vendor's opinion. It comes from Schedule H, line 4a of that plan's own Form 5500: a yes-or-no self-report, filed every year, on whether participant contributions were transmitted late. This site reads that one line for three consecutive plan years and nothing else.
2022, 2023 and 2024, the three most recently mature plan years. A single late year does not appear here: a plan has to self-report 'Y' on the same line in all three to be counted as chronic.
A plan that size gets no safe harbor. The DOL's 7-business-day rule only covers plans under 100 participants. Every plan on this list was already held to the stricter 'as soon as reasonably segregable' standard, with a 15-business-day outer limit.
The amount shown for each year is what the plan itself declared as transmitted late on that year's Schedule H, never a number this site calculated.
The Chronic Late-Deposit Cohort
Every plan here is 100 or more participants in each of 2022, 2023 and 2024, and flagged "Y" on line 4a in each of those same three years. See the exact filter and its limits. This is a MINORANT: a plan that left line 4a blank in a given year, rather than answering it, is not counted here, and the DOL's data alone cannot say which of those blanks would have read "Y" if answered.
Plans in the chronic cohort
States and territories represented
Total late-deposit dollars self-reported, 2022 to 2024
Median 3-year total per plan
Median participants, across the cohort
Participant range covered
Five states carrying the most chronic plans: CA (1,012), TX (559), NY (539), IL (343), PA (264).
Check whether your own plan is on this listNone of this is a number computed for any one plan. It is the general mechanics behind the flag, so a result on this site reads as more than a yes or no.
Participant contributions become plan assets as soon as they can reasonably be segregated from the employer's own funds, with an outer limit of 15 business days after the month withheld. There is no grace period for a 100-plus participant plan: the 7-business-day safe harbor only exists for plans under 100 participants.
A late transmittal is a prohibited transaction under 26 U.S.C. 4975: an initial tax of 15 percent of the amount involved per year it stays uncorrected, rising to 100 percent if it is never corrected, reported and paid on Form 5330 by the employer, not the plan.
The DOL's free VFCP calculator prices lost earnings owed back to participants. That is a different number from the 26 U.S.C. 4975 excise tax owed to the IRS. Fixing one does not automatically account for the other.
The same employer identification number the DOL already has on file for the plan, or the sponsor's own company name. No account, no email required to see the result.
Line 4a for 2022, 2023 and 2024: the self-reported flag and the dollar amount transmitted late, exactly as the plan itself filed it with the DOL.
What the plan reported each year, the total across the three years, and general context on what the flag exposes. Never a dollar exposure this site calculated on the plan's behalf.
No. This tool reads a plan's own public Form 5500 filings against the DOL's published data and reports what they say. It does not replace counsel or a tax professional, and it makes no promise about a plan's actual compliance status or its actual excise-tax liability. Talk to counsel before acting on anything here.
The DOL's own EFAST2 bulk filing data (the same Form 5500 and Schedule H filings anyone can download from the DOL), joined across plan years 2022 through 2024. See /method for the exact filter and the dataset's known limits.
A few reasons: the plan reported fewer than 100 participants in one of the three years, it did not self-report a late transmittal in all three years, the filing has not yet made it into the DOL's published bulk data, or it genuinely never had a late transmittal. This dataset is also a known undercount (see /method): a plan that left line 4a blank in a given year is not counted here as flagged, even though a blank is not the same as a documented 'no'.
No. This site shows only what a plan's own filings report: the flag and the dollar amount for each year. It never computes or displays a 26 U.S.C. 4975 excise-tax figure for a specific plan. See /method for why, and for the general mechanics of that tax.
No account, no database, no login. The lookup runs against a static dataset built ahead of time; the only thing recorded is an anonymous, aggregate analytics event, the same as any other pageview on this site.
Not yet. This is a free research tool, nothing is for sale on this site today.
One EIN or sponsor name, about a minute, no account required.
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