Procedures for OCA Enforcement Programs

This document is about the procedures and programs implemented by the Office of the Chief Accountant (OCA) at the U.S. Department of Labor's Employee Benefits Security Administration to ensure compliance with the reporting and disclosure requirements for employee benefit plans under ERISA. It covers OCA's educational outreach, technical assistance, and various enforcement programs targeting deficient filers, non-filers, late filers, and other compliance issues related to the Form 5500 annual reporting process, audits, and other ERISA requirements.