CorrectPath — 401(k) Delinquent Deposit & Fiduciary Correction Engine

Audience

Controllers, VPs of HR/Benefits, and Directors of Total Rewards at 100-1,000-employee companies sponsoring a 401(k)/403(b) defined-contribution plan, with no in-house ERISA correction specialist. Also TPA and CPA benefit-plan-audit firms seeking a white-label fulfillment partner.

Problem

836,800 private pension plans are on file with DOL EBSA. Delinquent participant-deferral deposits are the single most common breach corrected under the DOL's VFCP program. A March 2025 rule change (the VFCP Self-Correction Component) created a faster path for small, timely findings — but most sponsors and even many small TPAs are still learning the mechanics, and getting the Lost Earnings calculation or the SCC-vs-VCP eligibility test wrong creates a second, avoidable problem.

Offer

Free Deposit Timing Readiness Scan → SCC-Eligible Correction Certificate ($2,500-$4,000 flat, per plan year) or Full VCP/VFCP Application ($6,000-$15,000 scoped quote) → optional Per-Participant-Year Lost Earnings Calculation ($150/participant-year, large plans) → optional Deposit Timing Monitoring ($1,800-$4,800/yr retainer).

Operating process

[
  {
    "body": "Upload your payroll withholding-date export and recordkeeper contribution-posting-date export; the intake checklist confirms every required field before detection begins.",
    "title": "Intake"
  },
  {
    "body": "AI flags every candidate Late Deposit Instance across the plan year(s), each with a confidence score.",
    "title": "Detect"
  },
  {
    "body": "The deterministic rules layer computes Lost Earnings and the excise tax using the DOL's own methodology, dual-checked against an independent formula.",
    "title": "Calculate"
  },
  {
    "body": "A Compliance Reviewer verifies every instance and calculation; a Filing Attorney/EA executes any required SCC Notice, VCP/VFCP Application, or Form 5330.",
    "title": "Verify and execute"
  },
  {
    "body": "The signed Correction Certificate is delivered via the client portal, with a remediation memo your auditor can attach to close the finding.",
    "title": "Deliver"
  }
]

Evidence status

Domain-design coverage

Passed: 17; total: 17; coverage: 100.

Open the complete public blueprint DNA (JSON)