DOL Investigation Response Letter

DOL INVESTIGATION RESPONSE LETTER

Date: [__/__/____]

Sent Via: ☐ Certified Mail, Return Receipt Requested ☐ Federal Express ☐ Hand Delivery ☐ Email (if authorized)

TABLE OF CONTENTS

1. Addressee Information
2. Response Introduction
3. Plan Identification
4. Acknowledgment of Investigation
5. Document Production
6. Document Index
7. Narrative Responses
8. Corrective Actions Taken
9. Cooperation Statement
10. Reservations and Privileges
11. Conclusion and Contact Information

ADDRESSEE INFORMATION {#addressee}

[________________________________]

Investigator, Employee Benefits Security Administration

U.S. Department of Labor

[________________________________] Regional/District Office

[________________________________]

[________________________________]

Re: Investigation of [PLAN NAME]

EBSA Case Number: [________________________________]

Plan Sponsor EIN: [________________________________]

Plan Number: [____]

RESPONSE INTRODUCTION {#introduction}

Dear [________________________________]:

This letter is submitted on behalf of [________________________________] ("Plan Sponsor") in response to the Initial Document Request letter dated [__/__/____], received by the Plan Sponsor on [__/__/____], in connection with your investigation of the [________________________________] ("Plan"), EBSA Case Number [________________________________].

The Plan Sponsor takes this investigation seriously and is committed to full cooperation with the Department of Labor.

PLAN IDENTIFICATION {#plan-identification}

ACKNOWLEDGMENT OF INVESTIGATION {#acknowledgment}

4.1 The Plan Sponsor acknowledges receipt of the EBSA investigation letter and document request.

4.2 Investigation Type (if known):

☐ Routine examination / random audit
☐ Targeted investigation based on Form 5500 filing
☐ Participant complaint investigation
☐ National enforcement project
☐ Unknown / not specified

DOCUMENT PRODUCTION {#document-production}

5.1 Enclosed please find the documents responsive to the items listed in your [__/__/____] document request. Documents are organized by category and identified in the attached Document Index.

5.2 Documents Produced:

☐ Plan document (restated) and all amendments
☐ Summary Plan Description (SPD) and all Summaries of Material Modifications (SMMs)
☐ Trust agreement
☐ Service provider agreements (recordkeeper, TPA, investment advisor, auditor)
☐ Form 5500 annual reports for plan years [________] through [________]
☐ Audited financial statements
☐ Fidelity bond (ERISA § 412)
☐ Investment policy statement
☐ Fee disclosures (408(b)(2) and 404a-5 notices)
☐ Meeting minutes of plan committee/fiduciaries
☐ Participant census data
☐ Contribution remittance records / payroll records
☐ Loan documentation
☐ Distribution records
☐ Nondiscrimination test results
☐ COBRA notices and records
☐ Participant communications
☐ Other: [________________________________]

5.3 If additional time is needed to produce any documents, provide explanation:

[________________________________]

DOCUMENT INDEX {#document-index}

NARRATIVE RESPONSES {#narrative-responses}

7.1 To the extent the investigation letter requests narrative explanations, the Plan Sponsor responds as follows:

Request No. [____]: [________________________________]

Response: [________________________________]

Request No. [____]: [________________________________]

Response: [________________________________]

CORRECTIVE ACTIONS TAKEN {#corrective-actions}

8.1 The Plan Sponsor has identified and corrected the following matters:

☐ Late remittance of employee contributions — corrected on [__/__/____]; lost earnings calculated and deposited
☐ Form 5500 filing deficiency — corrected filing submitted on [__/__/____]
☐ SPD distribution deficiency — updated SPDs distributed on [__/__/____]
☐ Fidelity bond coverage updated on [__/__/____]
☐ Other: [________________________________]

8.2 Voluntary correction submissions:

☐ IRS Employee Plans Compliance Resolution System (EPCRS) application filed: ☐ SCP ☐ VCP
☐ DOL Voluntary Fiduciary Correction Program (VFCP) application filed
☐ DOL Delinquent Filer Voluntary Compliance Program (DFVCP) filing submitted

COOPERATION STATEMENT {#cooperation}

9.1 The Plan Sponsor is committed to full cooperation with the Department of Labor and will:

☐ Make plan fiduciaries and service providers available for interviews upon reasonable notice
☐ Produce additional documents as reasonably requested
☐ Respond to follow-up inquiries in a timely manner

9.2 The Plan Sponsor requests that all future communications regarding this investigation be directed to:

Name: [________________________________]

Title: [________________________________]

Firm: [________________________________]

Address: [________________________________]

Phone: [________________________________] Email: [________________________________]

RESERVATIONS AND PRIVILEGES {#reservations}

10.1 The Plan Sponsor reserves all rights, defenses, and privileges, including but not limited to the attorney-client privilege, work product doctrine, and fiduciary deliberative process privilege.

10.2 Production of documents in response to this investigation is not intended to waive any applicable privilege. Any inadvertent production of privileged material is subject to claw-back.

10.3 The Plan Sponsor reserves the right to supplement this response as additional information becomes available.

CONCLUSION AND CONTACT INFORMATION {#conclusion}

We trust that the enclosed documents and information are responsive to your request. Should you require any additional information or wish to schedule interviews, please contact the undersigned.

Respectfully submitted,

Signature: [________________________________]

Printed Name: [________________________________]

Title: [________________________________]

Firm: [________________________________]

Address: [________________________________]

Phone: [________________________________] Email: [________________________________]

Date: [__/__/____]

Enclosures: As described in Document Index above

cc: [________________________________] (Plan Sponsor contact)

Sources and References

• DOL EBSA — Enforcement Manual, Fiduciary Investigations
• 29 U.S.C. § 1134 — DOL Investigative Authority
• DOL VFCP — Voluntary Fiduciary Correction Program
• IRS EPCRS — Employee Plans Compliance Resolution