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DOL Finalizes Regs on Hearing Procedures for Penalties for Failure to File Required MEWA Report
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL] 
[Official Guidance] Apr. 9, 2003
Excerpt: This document contains a final rule that provides guidance relating to the procedures for administrative hearings and appeals regarding the assessment of civil penalties under section 502(c)(5) of ERISA for the failure or refusal to file a completed report pursuant to section 101(g) of ERISA. This regulation is designed to parallel the procedures set forth in Sec. 2570.502c-2 regarding civil penalties under section 502(c)(2) of ERISA.
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