Part 2520 — Rules and Regulations for Reporting and Disclosure
- § 2520.104-1— General.
- § 2520.104-4— Alternative method of compliance for certain successor pension plans.
- § 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.
- § 2520.104-41— 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.
- § 2520.104-46— 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.
- § 2520.104a-1— Filing with the Secretary of Labor.
- § 2520.104a-2— Electronic filing of annual reports.
- § 2520.104a-5— Annual reporting filing requirements.
- § 2520.104a-6— Annual reporting for plans which are part of a group insurance arrangement.
- § 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.
- § 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.
- § 2520.105-3— Lifetime income disclosure for individual account plans.
Subpart A — General Reporting and Disclosure Requirements
- § 2520.101-1— Duty of reporting and disclosure.
- § 2520.101-2— Filing by multiple employer welfare arrangements and certain other related entities.
- § 2520.101-3— Notice of blackout periods under individual account plans.
- § 2520.101-5— Annual funding notice for defined benefit pension plans.
- § 2520.101-6— Multiemployer pension plan information made available on request.
Subpart B — Contents of Plan Descriptions and Summary Plan Descriptions
Subpart C — Annual Report Requirements
- § 2520.103-1— Contents of the annual report.
- § 2520.103-2— Contents of the annual report for a group insurance arrangement.
- § 2520.103-3— Exemption from certain annual reporting requirements for assets held in a common or collective trust.
- § 2520.103-4— Exemption from certain annual reporting requirements for assets held in an insurance company pooled separate account.
- § 2520.103-5— Transmittal and certification of information to plan administrator for annual reporting purposes.
- § 2520.103-6— Definition of reportable transaction for Annual Return/Report.
- § 2520.103-8— Limitation on scope of accountant's examination.
- § 2520.103-9— Direct filing for bank or insurance carrier trusts and accounts.
- § 2520.103-10— Annual report financial schedules.
- § 2520.103-11— Assets held for investment purposes.
- § 2520.103-12— Limited exemption and alternative method of compliance for annual reporting of investments in certain entities.
- § 2520.103-13— Special terminal report for abandoned plans.
- § 2520.103-14— Contents of the annual report for defined contribution group (DCG) reporting arrangements.