29 CFR Part 2520
PART 2520—RULES AND REGULATIONS FOR REPORTING AND DISCLOSURE
- PART 2520—RULES AND REGULATIONS FOR REPORTING AND DISCLOSURE
- Subtitle B—Regulations Relating to Labor › Chapter XXV—Employee Benefits Security Administration, Department of Labor › Subchapter C—Reporting and Disclosure Under the Employee Retirement Income Security Act of 1974
- 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.
- 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.
- Subpart D—Provisions Applicable to Both Reporting and Disclosure Requirements
- § 2520.104-1 General.
- §§ 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 [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 [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.
- § 2520.104-51 Alternative method of compliance for defined contribution group (DCG) reporting arrangements.
- Subpart E—Reporting Requirements
- § 2520.104a-1 Filing with the Secretary of Labor.
- § 2520.104a-2 Electronic filing of annual reports.
- §§ 2520.104a-3-2520.104a-4 [Reserved]
- § 2520.104a-5 Annual reporting filing requirements.
- § 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.
- § 2520.104a-9 Annual reporting for defined contribution group (DCG) reporting arrangements.
- Subpart F—Disclosure Requirements
- § 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.
- §§ 2520.105-1-2520.105-2 [Reserved]
- § 2520.105-3 Lifetime income disclosure for individual account plans.
- 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
- Subpart G—Recordkeeping Requirements
- § 2520.107-1 Use of electronic media for maintenance and retention of records.
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