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29 CFR § 2520.101-1 - Duty of reporting and disclosure.

---
identifier: "/us/cfr/t29/s2520.101-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "29 CFR § 2520.101-1 - Duty of reporting and disclosure."
title_number: 29
title_name: "Labor"
section_number: "2520.101-1"
section_name: "Duty of reporting and disclosure."
chapter_name: "EMPLOYEE BENEFITS SECURITY ADMINISTRATION, DEPARTMENT OF LABOR"
subchapter_number: "C"
subchapter_name: "REPORTING AND DISCLOSURE UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974"
part_number: "2520"
part_name: "RULES AND REGULATIONS FOR REPORTING AND DISCLOSURE"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "29 U.S.C. 1021-1025, 1027, 1029-31, 1059, 1134 and 1135; and Secretary of Labor's Order 1-2011, 77 FR 1088 (Jan. 9, 2012). Sec. 2520.101-2 also issued under 29 U.S.C. 1132, 1181-1183, 1181 note, 1185, 1185a-b, 1191, and 1191a-c. Sec. 2520.101-5 also issued under 29 U.S.C. 1021(f). Sec. 2520.101-6 also issued under 29 U.S.C. 1021(k). Sec. 2520.103-13 also issued under 29 U.S.C. 1023. Secs. 2520.102-3, 2520.104b-1, 2520.104b-3, and 2520.104b-31 also issued under 29 U.S.C. 1003, 1181-1183, 1181 note, 1185, 1185a-b, 1191, and 1191a-c. Secs. 2520.104b-1 and 2520.107 also issued under 26 U.S.C. 401 note, 111 Stat. 788."
cfr_part: "2520"
---

# 2520.101-1 Duty of reporting and disclosure.

The procedures for implementing the plan administrator's duty of reporting to the Secretary of Labor and disclosing information to participants and beneficiaries are located in subparts D, E and F of this part.

(Approved by the Office of Management and Budget under control number 1210-0016)

[41 FR 16962, Apr. 23, 1976, as amended at 46 FR 62845, Dec. 29, 1981]