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Code of Federal Regulations (Last Updated: July 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 |
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Subpart E - Reporting Requirements |
§ 2520.104a-5 - Annual reporting filing requirements.
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§ 2520.104a-5 Annual reporting filing requirements.
(a) Filing obligation. Except as provided in § §§ 2520.104a–6 and 2520.104a–9, the administrator of an employee benefit plan required to file an annual report pursuant to section 104(a)(1) of the Act shall file an annual report containing the items prescribed in § 2520.103–1 within:
(1) [Reserved]
(2) Seven months after the close of any plan year which begins after December 31, 1975, unless extended. See “When to file” instructions of the appropriate Annual Return/Report Form.
(b) Where to file. The annual report described in § 2520.103–1 shall be filed in accordance with and at the address provided in the instructions to the Annual Return/Report Form.
[43 FR 10152, Mar. 10, 1978; 43 FR 14010, Apr. 4, 1978; 67 FR 777, Jan. 7, 2002; 88 FR 11812, Feb. 24, 2023]