Rules and Regulations for Reporting and Disclosure

  1. Law
  2. CFR 29
  3. Labor
  4. Regulations Relating to Labor
  5. Employee Benefits Security Administration, Department of Labor
  6. Reporting and Disclosure Under the Employee Retirement Income Security Act of 1974
  7. Rules and Regulations for Reporting and Disclosure

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Section
2520.104-1

General.

Subpart
A

General Reporting and Disclosure Requirements

Subpart
B

Contents of Plan Descriptions and Summary Plan Descriptions

Subpart
C

Annual Report Requirements

Subpart
D

Provisions Applicable to Both Reporting and Disclosure Requirements

Sections
2520.104-2 - 2520.104-3

§§ 2520.104-2-2520.104-3 [Reserved]

Subpart
E

Reporting Requirements

Subpart
F

Disclosure Requirements

Appendix
Appendix A to Subpart F of Part 2520

Model Benefit Statement Supplement

Appendix
Appendix B to Subpart F of Part 2520

Model Benefit Statement Supplement - Plans That Offer Distribution Annuities

Subpart
G

Recordkeeping Requirements

Section
2520.104-4

Alternative method of compliance for certain successor pension plans.

Sections
2520.104-5 - 2520.104-6

§§ 2520.104-5-2520.104-6 [Reserved]

Section
2520.104-20

Limited exemption for certain small welfare plans.

Section
2520.104-21

Limited exemption for certain group insurance arrangements.

Section
2520.104-22

Exemption from reporting and disclosure requirements for apprenticeship and training plans.

Section
2520.104-23

Alternative method of compliance for pension plans for certain selected employees.

Section
2520.104-24

Exemption for welfare plans for certain selected employees.

Section
2520.104-25

Exemption from reporting and disclosure for day care centers.

Section
2520.104-26

Limited exemption for certain unfunded dues financed welfare plans maintained by employee organizations.

Section
2520.104-27

Alternative method of compliance for certain unfunded dues financed pension plans maintained by employee organizations.

Section
2520.104-28

§ 2520.104-28 [Reserved]

Section
2520.104-41

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

Section
2520.104-42

Waiver of certain actuarial information in the annual report.

Section
2520.104-43

Exemption from annual reporting requirement for certain group insurance arrangements.

Section
2520.104-44

Limited exemption and alternative method of compliance for annual reporting by unfunded plans and by certain insured plans.

Section
2520.104-45

§ 2520.104-45 [Reserved]

Section
2520.104-46

Waiver of examination and report of an independent qualified public accountant for employee benefit plans with fewer than 100 participants.

Section
2520.104-47

Limited exemption and alternative method of compliance for filing of insurance company financial reports.

Section
2520.104-48

Alternative method of compliance for model simplified employee pensions - IRS Form 5305-SEP.

Section
2520.104-49

Alternative method of compliance for certain simplified employee pensions.

Section
2520.104-50

Short plan years, deferral of accountant's examination and report.

Section
2520.104a-1

Filing with the Secretary of Labor.

Section
2520.104a-2

Electronic filing of annual reports.

Sections
2520.104a-3 - 2520.104a-4

§§ 2520.104a-3-2520.104a-4 [Reserved]

Section
2520.104a-5

Annual reporting filing requirements.

Section
2520.104a-6

Annual reporting for plans which are part of a group insurance arrangement.

Section
2520.104a-7

§ 2520.104a-7 [Reserved]

Section
2520.104a-8

Requirement to furnish documents to the Secretary of Labor on request.

Section
2520.104b-1

Disclosure.

Section
2520.104b-2

Summary plan description.

Section
2520.104b-3

Summary of material modifications to the plan and changes in the information required to be included in the summary plan description.

Section
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.

Section
2520.104b-10

Summary Annual Report.

Section
2520.104b-30

Charges for documents.

Section
2520.104b-31

Alternative method for disclosure through electronic media - Notice-and-access.

Sections
2520.105-1 - 2520.105-2

§§ 2520.105-1-2520.105-2 [Reserved]

Section
2520.105-3

Lifetime income disclosure for individual account plans.