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- Code of Federal Regulations
- C.F.R. Title 29—Labor
- Subtitle B—Regulations Relating to Labor
- 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
- Subpart D—Provisions Applicable to Both Reporting and Disclosure Requirements
29 C.F.R. § 2520.104-5 - 2520.104-6
[Reserved]
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Effective Date Note: At 89 FR 43657, May 17, 2024, part 2520 was amended by revising the authority citation, effective July 16, 2024. For the convenience of the user, the revised text is set forth as follows:
Table of Contents
Subpart D—Provisions Applicable to Both Reporting and Disclosure Requirements
- §2520.104-1 General.
- §2520.104-2 - 2520.104-3 §§ 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 §§ 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.
- §2520.104-51 Alternative method of compliance for defined contribution group (DCG) reporting arrangements.