Code of Federal Regulations > Title 29 > Chapter XXV > Part 2520 - RULES AND REGULATIONS FOR REPORTING AND DISCLOSURE

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Mar 21, 2023

Subpart A [§ 2520.101-1 - § 2520.101-6] - General Reporting and Disclosure Requirements

Subpart B [§ 2520.102-1 - § 2520.102-4] - Contents of Plan Descriptions and Summary Plan Descriptions

Subpart C [§ 2520.103-1 - § 2590.103-14] - Annual Report Requirements

Subpart D - Provisions Applicable to Both Reporting and Disclosure Requirements

Subpart E - Reporting 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.

§ 2590.104-51 - xxx

Subpart F - Disclosure 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.

§ 2520.104a-9 - xxx

Subpart G [§ 2520.107-1 - § 2520.107-1] - Recordkeeping Requirements

§ 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.

§ 2520.104b-31 - Alternative method for disclosure through electronic media - Notice-and-access.

§§ 2520.105-1 - 2520.105-2 - §[Reserved]

§ 2520.105-3 - Lifetime income disclosure for individual account plans.

Appendix Appendix A - Appendix A to Subpart F of Part 2520 - Model Benefit Statement Supplement

Appendix Appendix B - Appendix B to Subpart F of Part 2520 - Model Benefit Statement Supplement - Plans That Offer Distribution Annuities