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29 C.F.R. Part 2520 – Rules and Regulations for Reporting and Disclosure | Midpage
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Code of Federal Regulations
Title 29
Chapter XXV
Subchapter C
Part 2520
29 C.F.R. Part 2520
Rules and Regulations for Reporting and Disclosure
A
General Reporting and Disclosure Requirements
B
Contents of Plan Descriptions and Summary Plan Descriptions
C
Annual Report Requirements
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.
E
Reporting Requirements
2520.104a-1
Filing with the Secretary of Labor.
2520.104a-2
Electronic filing of annual reports.
2520.104a-3 - 2520.104a-4
§§ 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
Annual reporting for defined contribution group (DCG) reporting arrangements.
F
Disclosure Requirements
2520.104b-1
Disclosure.
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
§§ 2520.105-1-2520.105-2 [Reserved]
2520.105-3
Lifetime 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
G
Recordkeeping Requirements