Simplified annual reporting requirements for plans with fewer than 100 participants.

§ 2520.104-41 Simplified annual reporting requirements for plans with fewer than 100 participants.

(a) General. (1) Under the authority of section 104(a)(2)(A), the Secretary of Labor may prescribe simplified annual reporting for employee pension benefit plans with fewer than 100 participants.

(2) Under the authority of section 104(a)(3), the Secretary of Labor may provide a limited exemption for any employee welfare benefit plan with respect to certain annual reporting requirements.

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