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Electronic Code of Federal Regulations

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e-CFR Data is current as of November 19, 2014

Title 29Subtitle BChapter XXVSubchapter CPart 2520


TITLE 29—Labor

Subtitle B—REGULATIONS RELATING TO LABOR (CONTINUED)

CHAPTER XXV—EMPLOYEE BENEFITS SECURITY ADMINISTRATION, DEPARTMENT OF LABOR

SUBCHAPTER C—REPORTING AND DISCLOSURE UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974

PART 2520—RULES AND REGULATIONS FOR REPORTING AND DISCLOSURE

rule

Subpart A—GENERAL REPORTING AND DISCLOSURE REQUIREMENTS

§2520.101-1
Duty of reporting and disclosure.
§2520.101-2
Filing by multiple employer welfare arrangements and certain other related entities.
§2520.101-3
Notice of blackout periods under individual account plans.
§2520.101-4
Annual funding notice for multiemployer defined benefit pension plans.
§2520.101-5
[Reserved]
§2520.101-6
Multiemployer pension plan information made available on request.
rule

Subpart B—CONTENTS OF PLAN DESCRIPTIONS AND SUMMARY PLAN DESCRIPTIONS

§2520.102-1
[Reserved]
§2520.102-2
Style and format of summary plan description.
§2520.102-3
Contents of summary plan description.
§2520.102-4
Option for different summary plan descriptions.
rule

Subpart C—ANNUAL REPORT REQUIREMENTS

§2520.103-1
Contents of the annual report.
§2520.103-2
Contents of the annual report for a group insurance arrangement.
§2520.103-3
Exemption from certain annual reporting requirements for assets held in a common or collective trust.
§2520.103-4
Exemption from certain annual reporting requirements for assets held in an insurance company pooled separate account.
§2520.103-5
Transmittal and certification of information to plan administrator for annual reporting purposes.
§2520.103-6
Definition of reportable transaction for Annual Return/Report.
§2520.103-8
Limitation on scope of accountant's examination.
§2520.103-9
Direct filing for bank or insurance carrier trusts and accounts.
§2520.103-10
Annual report financial schedules.
§2520.103-11
Assets held for investment purposes.
§2520.103-12
Limited exemption and alternative method of compliance for annual reporting of investments in certain entities.
§2520.103-13
Special terminal report for abandoned plans.
rule

Subpart D—PROVISIONS APPLICABLE TO BOTH REPORTING AND DISCLOSURE REQUIREMENTS

§2520.104-1
General.
§§2520.104-2—2520.104-3
[Reserved]
§2520.104-4
Alternative method of compliance for certain successor pension plans.
§§2520.104-5—2520.104-6
[Reserved]
§2520.104-20
Limited exemption for certain small welfare plans.
§2520.104-21
Limited exemption for certain group insurance arrangements.
§2520.104-22
Exemption from reporting and disclosure requirements for apprenticeship and training plans.
§2520.104-23
Alternative method of compliance for pension plans for certain selected employees.
§2520.104-24
Exemption for welfare plans for certain selected employees.
§2520.104-25
Exemption from reporting and disclosure for day care centers.
§2520.104-26
Limited exemption for certain unfunded dues financed welfare plans maintained by employee organizations.
§2520.104-27
Alternative method of compliance for certain unfunded dues financed pension plans maintained by employee organizations.
§2520.104-28
[Reserved]
§2520.104-41
Simplified annual reporting requirements for plans with fewer than 100 participants.
§2520.104-42
Waiver of certain actuarial information in the annual report.
§2520.104-43
Exemption from annual reporting requirement for certain group insurance arrangements.
§2520.104-44
Limited exemption and alternative method of compliance for annual reporting by unfunded plans and by certain insured plans.
§2520.104-45
[Reserved]
§2520.104-46
Waiver of examination and report of an independent qualified public accountant for employee benefit plans with fewer than 100 participants.
§2520.104-47
Limited exemption and alternative method of compliance for filing of insurance company financial reports.
§2520.104-48
Alternative method of compliance for model simplified employee pensions—IRS Form 5305-SEP.
§2520.104-49
Alternative method of compliance for certain simplified employee pensions.
§2520.104-50
Short plan years, deferral of accountant's examination and report.
rule

Subpart E—REPORTING REQUIREMENTS

§2520.104a-1
Filing with the Secretary of Labor.
§2520.104a-2
Electronic filing of annual reports.
§§2520.104a-3—2520.104a-4
[Reserved]
§2520.104a-5
Annual reporting filing requirements.
§2520.104a-6
Annual reporting for plans which are part of a group insurance arrangement.
§2520.104a-7
[Reserved]
§2520.104a-8
Requirement to furnish documents to the Secretary of Labor on request.
rule

Subpart F—DISCLOSURE REQUIREMENTS

§2520.104b-1
Disclosure.
§2520.104b-2
Summary plan description.
§2520.104b-3
Summary of material modifications to the plan and changes in the information required to be included in the summary plan description.
§2520.104b-4
Alternative methods of compliance for furnishing the summary plan description and summaries of material modifications of a pension plan to a retired participant, a separated participant with vested benefits, and a beneficiary receiving benefits.
§2520.104b-10
Summary Annual Report.
§2520.104b-30
Charges for documents.
rule

Subpart G—RECORDKEEPING REQUIREMENTS

§2520.107-1
Use of electronic media for maintenance and retention of records.


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