Large rare fluctuations in systems with delayed dissipation

We study the probability distribution and the escape rate in systems with delayed dissipation that comes from the coupling to a thermal bath. To logarithmic accuracy in the fluctuation intensity, the problem is reduced to a variational problem. It describes the most probable fluctuational paths, which are given by acausal equations due to the delay. In thermal equilibrium, the most probable path passing through a remote state has time reversal symmetry, even though one cannot uniquely define a path that starts from a state with given system coordinate and momentum. The corrections to the distribution and the escape activation energy for small delay and small noise correlation time are obtained in the explicit form.