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

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

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

Alternative method of compliance for certain simplified employee pensions

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

Alternative method of compliance for defined contribution group (DCG) reporting arrangements

Reporting Requirements

Filing with the Secretary of Labor

Electronic filing of annual reports

§§ 2520.104a-3-2520.104a-4 [Reserved]

Annual reporting filing requirements

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

§ 2520.104a-7 [Reserved]

Requirement to furnish documents to the Secretary of Labor on request

Annual reporting for defined contribution group (DCG) reporting arrangements

Disclosure Requirements

Disclosure

Summary plan description

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

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

Summary Annual Report

Charges for documents

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

§§ 2520.105-1-2520.105-2 [Reserved]

Lifetime income disclosure for individual account plans

Model Benefit Statement Supplement

Model Benefit Statement Supplement—Plans That Offer Distribution Annuities

Recordkeeping Requirements

General Reporting and Disclosure Requirements

Provisions Applicable to Both Reporting and Disclosure Requirements

Waiver of certain actuarial information in the annual report

Exemption from annual reporting requirement for certain group insurance arrangements

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

§ 2520.104-45 [Reserved]

Contents of Plan Descriptions and Summary Plan Descriptions

Annual Report Requirements

General

§§ 2520.104-2-2520.104-3 [Reserved]

Alternative method of compliance for certain successor pension plans

§§ 2520.104-5-2520.104-6 [Reserved]

Limited exemption for certain small welfare plans

Limited exemption for certain group insurance arrangements

Exemption from reporting and disclosure requirements for apprenticeship and training plans

Alternative method of compliance for pension plans for certain selected employees

Exemption for welfare plans for certain selected employees

Exemption from reporting and disclosure for day care centers

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

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

§ 2520.104-28 [Reserved]

Simplified annual reporting requirements for plans with fewer than 100 participants