29 CFR Subpart D
Provisions Applicable to Both Reporting and Disclosure Requirements
July 28, 2023
§
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
§ 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
§ 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