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Code of Federal Regulations (Last Updated: April 5, 2024) |
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Title 29 - Labor |
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Subtitle B - Regulations Relating to Labor |
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Chapter XXV - Employee Benefits Security Administration, Department of Labor |
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SubChapter C - Reporting and Disclosure Under the Employee Retirement Income Security Act of 1974 |
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Part 2520 - Rules and Regulations for Reporting and Disclosure |
| 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. |
| § 2520.101-4 - [Reserved] |
| § 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 |
| § 2520.102-1 - [Reserved] |
| § 2520.102-2 - Style and format of summary plan description. |
| § 2520.102-3 - Contents of summary plan description. |
| § 2520.102-4 - Option for different summary plan descriptions. |
| § 2520.102-5 - Limited exemption with respect to summary plan descriptions of welfare plans providing benefits through a qualified health maintenance organization. |
| § 2520.104-51 - Alternative method of compliance for defined contribution group (DCG) reporting arrangements. |
| 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. |
| § 2590.103-14 - xxx |
| § 2520.103-14 - Contents of the annual report for defined contribution group (DCG) reporting arrangements. |
| Subpart D - Provisions Applicable to Both Reporting and Disclosure Requirements |
| § 2590.104-51 - xxx |
| Subpart E - Reporting Requirements |
| § 2520.104a-3 - Summary plan description. |
| § 2520.104a-4 - Material modifications to the plan and changes in plan description information. |
| § 2520.104a-5 - Annual reporting filing requirements. |
| § 2520.104a-9 - Annual reporting for defined contribution group (DCG) reporting arrangements. |
| §§ 2520.104a-2--2520.104a-4 - [Reserved] |
| Subpart F - Disclosure Requirements |
| Appendix to § 2520.104b-10 - The Summary Annual Report (SAR) Under ERISA: A Cross-Reference to the Annual Report |
| 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 |
| Appendixes A and B to Subpart F of Part 2520 - xxx |
| §§ 2520.105-1--2520.105-2 - [Reserved] |
| § 2520.104b-10 - Summary Annual Report. |
| § 2520.105-3 - xxx |
| Subpart G - Recordkeeping Requirements |
| § 2520.107-1 - Use of electronic media for maintenance and retention of records. |
| §§ 2520.104-2--2520.104-3 - [Reserved] |
| § 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. |
| § 2520.104-28 - [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. |
| § 2520.104a-1 - Filing with the Secretary of Labor. |
| § 2520.104a-2 - Electronic filing of annual reports. |
| § 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. |
| § 2520.104b-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-30 - Charges for documents. |
| § 2520.104b-31 - Alternative method for disclosure through electronic media - Notice-and-access. |
| §§ 2520.104a-3--2520.104a-4 - [Reserved] |
| §§ 2520.104-5--2520.104-6 - [Reserved] |