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Title 29

Displaying title 29, up to date as of 8/06/2026. Title 29 was last amended 8/04/2026.
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Title 29LaborPart / Section
Subtitle BRegulations Relating to Labor100 – 4999
Chapter XXVEmployee Benefits Security Administration, Department of Labor2500 – 2599
Subchapter CReporting and Disclosure Under the Employee Retirement Income Security Act of 19742520
Part 2520Rules and Regulations for Reporting and Disclosure2520.101-1 – 2520.107-1
Subpart AGeneral Reporting and Disclosure Requirements2520.101-1 – 2520.101-6
Subpart BContents of Plan Descriptions and Summary Plan Descriptions2520.102-1 – 2520.102-4
Subpart CAnnual Report Requirements2520.103-1 – 2520.103-14
Subpart DProvisions Applicable to Both Reporting and Disclosure Requirements
§ 2520.104-1General.
§§ 2520.104-2-2520.104-3 [Reserved]
§ 2520.104-4Alternative method of compliance for certain successor pension plans.
§§ 2520.104-5-2520.104-6 [Reserved]
§ 2520.104-20Limited exemption for certain small welfare plans.
§ 2520.104-21Limited exemption for certain group insurance arrangements.
§ 2520.104-22Exemption from reporting and disclosure requirements for apprenticeship and training plans.
§ 2520.104-23Alternative method of compliance for pension plans for certain selected employees.
§ 2520.104-24Exemption for welfare plans for certain selected employees.
§ 2520.104-25Exemption from reporting and disclosure for day care centers.
§ 2520.104-26Limited exemption for certain unfunded dues financed welfare plans maintained by employee organizations.
§ 2520.104-27Alternative method of compliance for certain unfunded dues financed pension plans maintained by employee organizations.
§ 2520.104-28 [Reserved]
§ 2520.104-41Simplified annual reporting requirements for plans with fewer than 100 participants.
§ 2520.104-42Waiver of certain actuarial information in the annual report.
§ 2520.104-43Exemption from annual reporting requirement for certain group insurance arrangements.
§ 2520.104-44Limited exemption and alternative method of compliance for annual reporting by unfunded plans and by certain insured plans.
§ 2520.104-45 [Reserved]
§ 2520.104-46Waiver of examination and report of an independent qualified public accountant for employee benefit plans with fewer than 100 participants.
§ 2520.104-47Limited exemption and alternative method of compliance for filing of insurance company financial reports.
§ 2520.104-48Alternative method of compliance for model simplified employee pensions—IRS Form 5305-SEP.
§ 2520.104-49Alternative method of compliance for certain simplified employee pensions.
§ 2520.104-50Short plan years, deferral of accountant's examination and report.
§ 2520.104-51Alternative method of compliance for defined contribution group (DCG) reporting arrangements.
Subpart EReporting Requirements
§ 2520.104a-1Filing with the Secretary of Labor.
§ 2520.104a-2Electronic filing of annual reports.
§§ 2520.104a-3-2520.104a-4 [Reserved]
§ 2520.104a-5Annual reporting filing requirements.
§ 2520.104a-6Annual reporting for plans which are part of a group insurance arrangement.
§ 2520.104a-7 [Reserved]
§ 2520.104a-8Requirement to furnish documents to the Secretary of Labor on request.
§ 2520.104a-9Annual reporting for defined contribution group (DCG) reporting arrangements.
Subpart FDisclosure Requirements
§ 2520.104b-1Disclosure.
§ 2520.104b-2Summary plan description.
§ 2520.104b-3Summary of material modifications to the plan and changes in the information required to be included in the summary plan description.
§ 2520.104b-4Alternative 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-10Summary Annual Report.
§ 2520.104b-30Charges for documents.
§ 2520.104b-31Alternative method for disclosure through electronic media—Notice-and-access.
§§ 2520.105-1-2520.105-2 [Reserved]
§ 2520.105-3Lifetime income disclosure for individual account plans.
Appendix A to Subpart F of Part 2520
Model Benefit Statement Supplement
Appendix B to Subpart F of Part 2520
Model Benefit Statement Supplement—Plans That Offer Distribution Annuities
Subpart GRecordkeeping Requirements2520.107-1