Title 29, Part 2520 — Rules and Regulations for Reporting and Disclosure
65 sections
Section 2520.101-1
Duty of reporting and disclosure.
Section 2520.101-2
Filing by multiple employer welfare arrangements and certain other related entities.
Section 2520.101-3
Notice of blackout periods under individual account plans.
Section 2520.101-4
[Reserved]
Section 2520.101-5
Annual funding notice for defined benefit pension plans.
Section 2520.101-6
Multiemployer pension plan information made available on request.
Section 2520.102-1
[Reserved]
Section 2520.102-2
Style and format of summary plan description.
Section 2520.102-3
Contents of summary plan description.
Section 2520.102-4
Option for different summary plan descriptions.
Section 2520.103-1
Contents of the annual report.
Section 2520.103-2
Contents of the annual report for a group insurance arrangement.
Section 2520.103-3
Exemption from certain annual reporting requirements for assets held in a common or collective trust.
Section 2520.103-4
Exemption from certain annual reporting requirements for assets held in an insurance company pooled separate account.
Section 2520.103-5
Transmittal and certification of information to plan administrator for annual reporting purposes.
Section 2520.103-6
Definition of reportable transaction for Annual Return/Report.
Section 2520.103-8
Limitation on scope of accountant's examination.
Section 2520.103-9
Direct filing for bank or insurance carrier trusts and accounts.
Section 2520.103-10
Annual report financial schedules.
Section 2520.103-11
Assets held for investment purposes.
Section 2520.103-12
Limited exemption and alternative method of compliance for annual reporting of investments in certain entities.
Section 2520.103-13
Special terminal report for abandoned plans.
Section 2520.103-14
Contents of the annual report for defined contribution group (DCG) reporting arrangements.
Section 2520.104-1
General.
Section 2520.104-2 - 2520.104-3
§§ 2520.104-2-2520.104-3 [Reserved]
Section 2520.104-4
Alternative method of compliance for certain successor pension plans.
Section 2520.104-5 - 2520.104-6
§§ 2520.104-5-2520.104-6 [Reserved]
Section 2520.104-20
Limited exemption for certain small welfare plans.
Section 2520.104-21
Limited exemption for certain group insurance arrangements.
Section 2520.104-22
Exemption from reporting and disclosure requirements for apprenticeship and training plans.
Section 2520.104-23
Alternative method of compliance for pension plans for certain selected employees.
Section 2520.104-24
Exemption for welfare plans for certain selected employees.
Section 2520.104-25
Exemption from reporting and disclosure for day care centers.
Section 2520.104-26
Limited exemption for certain unfunded dues financed welfare plans maintained by employee organizations.
Section 2520.104-27
Alternative method of compliance for certain unfunded dues financed pension plans maintained by employee organizations.
Section 2520.104-28
[Reserved]
Section 2520.104-41
Simplified annual reporting requirements for plans with fewer than 100 participants.
Section 2520.104-42
Waiver of certain actuarial information in the annual report.
Section 2520.104-43
Exemption from annual reporting requirement for certain group insurance arrangements.
Section 2520.104-44
Limited exemption and alternative method of compliance for annual reporting by unfunded plans and by certain insured plans.
Section 2520.104-45
[Reserved]
Section 2520.104-46
Waiver of examination and report of an independent qualified public accountant for employee benefit plans with fewer than 100 participants.
Section 2520.104-47
Limited exemption and alternative method of compliance for filing of insurance company financial reports.
Section 2520.104-48
Alternative method of compliance for model simplified employee pensions—IRS Form 5305-SEP.
Section 2520.104-49
Alternative method of compliance for certain simplified employee pensions.
Section 2520.104-50
Short plan years, deferral of accountant's examination and report.
Section 2520.104-51
Alternative method of compliance for defined contribution group (DCG) reporting arrangements.
Section 2520.104a-1
Filing with the Secretary of Labor.
Section 2520.104a-2
Electronic filing of annual reports.
Section 2520.104a-3 - 2520.104a-4
§§ 2520.104a-3-2520.104a-4 [Reserved]
Section 2520.104a-5
Annual reporting filing requirements.
Section 2520.104a-6
Annual reporting for plans which are part of a group insurance arrangement.
Section 2520.104a-7
[Reserved]
Section 2520.104a-8
Requirement to furnish documents to the Secretary of Labor on request.
Section 2520.104a-9
Annual reporting for defined contribution group (DCG) reporting arrangements.
Section 2520.104b-1
Disclosure.
Section 2520.104b-2
Summary plan description.
Section 2520.104b-3
Summary of material modifications to the plan and changes in the information required to be included in the summary plan description.
Section 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.
Section 2520.104b-10
Summary Annual Report.
Section 2520.104b-30
Charges for documents.
Section 2520.104b-31
Alternative method for disclosure through electronic media—Notice-and-access.
Section 2520.105-1 - 2520.105-2
§§ 2520.105-1-2520.105-2 [Reserved]
Section 2520.105-3
Lifetime income disclosure for individual account plans.
Section 2520.107-1
Use of electronic media for maintenance and retention of records.