Title 29

PART 2520

Part 2520 - Rules And Regulations For Reporting And Disclosure

PART 2520 - RULES AND REGULATIONS FOR REPORTING AND DISCLOSURE Authority:29 U.S.C. 1021-1025, 1027, 1029-1031, 1059, 1134 and 1135. Secretary of Labor's Order 1-2011, 77 FR 1088 (January 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. Secs. 2520.102-3, 2520.104b-1 and 2520.104b-3 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. Sec. 2520.101-5 also issued under sec. 501 of Pub. L. 109-280, 120 Stat. 780, and sec. 105(a), Pub. L. 110-458, 122 Stat. 5092.

• Authority: 29 U.S.C. 1021-1025, 1027, 1029-1031, 1059, 1134 and 1135. Secretary of Labor's Order 1-2011, 77 FR 1088 (January 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. Secs. 2520.102-3, 2520.104b-1 and 2520.104b-3 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. Sec. 2520.101-5 also issued under sec. 501 of Pub. L. 109-280, 120 Stat. 780, and sec. 105(a), Pub. L. 110-458, 122 Stat. 5092.

29:9.1.3.3.4.1	SUBPART A	Subpart A - General Reporting and Disclosure Requirements
29:9.1.3.3.4.1.10.1	SECTION 2520.101-1	2520.101-1 Duty of reporting and disclosure.
29:9.1.3.3.4.1.10.2	SECTION 2520.101-2	2520.101-2 Filing by multiple employer welfare arrangements and certain other related entities.
29:9.1.3.3.4.1.10.3	SECTION 2520.101-3	2520.101-3 Notice of blackout periods under individual account plans.
29:9.1.3.3.4.1.10.4	SECTION 2520.101-4	2520.101-4 [Reserved]
29:9.1.3.3.4.1.10.5	SECTION 2520.101-5	2520.101-5 Annual funding notice for defined benefit pension plans.
29:9.1.3.3.4.1.10.6	SECTION 2520.101-6	2520.101-6 Multiemployer pension plan information made available on request.
29:9.1.3.3.4.2	SUBPART B	Subpart B - Contents of Plan Descriptions and Summary Plan Descriptions
29:9.1.3.3.4.2.10.1	SECTION 2520.102-1	2520.102-1 [Reserved]
29:9.1.3.3.4.2.10.2	SECTION 2520.102-2	2520.102-2 Style and format of summary plan description.
29:9.1.3.3.4.2.10.3	SECTION 2520.102-3	2520.102-3 Contents of summary plan description.
29:9.1.3.3.4.2.10.4	SECTION 2520.102-4	2520.102-4 Option for different summary plan descriptions.
29:9.1.3.3.4.3	SUBPART C	Subpart C - Annual Report Requirements
29:9.1.3.3.4.3.10.1	SECTION 2520.103-1	2520.103-1 Contents of the annual report.
29:9.1.3.3.4.3.10.2	SECTION 2520.103-2	2520.103-2 Contents of the annual report for a group insurance arrangement.
29:9.1.3.3.4.3.10.3	SECTION 2520.103-3	2520.103-3 Exemption from certain annual reporting requirements for assets held in a common or collective trust.
29:9.1.3.3.4.3.10.4	SECTION 2520.103-4	2520.103-4 Exemption from certain annual reporting requirements for assets held in an insurance company pooled separate account.
29:9.1.3.3.4.3.10.5	SECTION 2520.103-5	2520.103-5 Transmittal and certification of information to plan administrator for annual reporting purposes.
29:9.1.3.3.4.3.10.6	SECTION 2520.103-6	2520.103-6 Definition of reportable transaction for Annual Return/Report.
29:9.1.3.3.4.3.10.7	SECTION 2520.103-8	2520.103-8 Limitation on scope of accountant's examination.
29:9.1.3.3.4.3.10.8	SECTION 2520.103-9	2520.103-9 Direct filing for bank or insurance carrier trusts and accounts.
29:9.1.3.3.4.3.10.9	SECTION 2520.103-10	2520.103-10 Annual report financial schedules.
29:9.1.3.3.4.3.10.10	SECTION 2520.103-11	2520.103-11 Assets held for investment purposes.
29:9.1.3.3.4.3.10.11	SECTION 2520.103-12	2520.103-12 Limited exemption and alternative method of compliance for annual reporting of investments in certain entities.
29:9.1.3.3.4.3.10.12	SECTION 2520.103-13	2520.103-13 Special terminal report for abandoned plans.
29:9.1.3.3.4.4	SUBPART D	Subpart D - Provisions Applicable to Both Reporting and Disclosure Requirements
29:9.1.3.3.4.4.10.1	SECTION 2520.104-1	2520.104-1 General.
29:9.1.3.3.4.4.10.2	SECTION 2520.104-2 - 2520.104-3	2520.104-2--2520.104-3 [Reserved]
29:9.1.3.3.4.4.10.3	SECTION 2520.104-4	2520.104-4 Alternative method of compliance for certain successor pension plans.
29:9.1.3.3.4.4.10.4	SECTION 2520.104-5 - 2520.104-6	2520.104-5--2520.104-6 [Reserved]
29:9.1.3.3.4.4.10.5	SECTION 2520.104-20	2520.104-20 Limited exemption for certain small welfare plans.
29:9.1.3.3.4.4.10.6	SECTION 2520.104-21	2520.104-21 Limited exemption for certain group insurance arrangements.
29:9.1.3.3.4.4.10.7	SECTION 2520.104-22	2520.104-22 Exemption from reporting and disclosure requirements for apprenticeship and training plans.
29:9.1.3.3.4.4.10.8	SECTION 2520.104-23	2520.104-23 Alternative method of compliance for pension plans for certain selected employees.
29:9.1.3.3.4.4.10.9	SECTION 2520.104-24	2520.104-24 Exemption for welfare plans for certain selected employees.
29:9.1.3.3.4.4.10.10	SECTION 2520.104-25	2520.104-25 Exemption from reporting and disclosure for day care centers.
29:9.1.3.3.4.4.10.11	SECTION 2520.104-26	2520.104-26 Limited exemption for certain unfunded dues financed welfare plans maintained by employee organizations.
29:9.1.3.3.4.4.10.12	SECTION 2520.104-27	2520.104-27 Alternative method of compliance for certain unfunded dues financed pension plans maintained by employee organizations.
29:9.1.3.3.4.4.10.13	SECTION 2520.104-28	2520.104-28 [Reserved]
29:9.1.3.3.4.4.10.14	SECTION 2520.104-41	2520.104-41 Simplified annual reporting requirements for plans with fewer than 100 participants.
29:9.1.3.3.4.4.10.15	SECTION 2520.104-42	2520.104-42 Waiver of certain actuarial information in the annual report.
29:9.1.3.3.4.4.10.16	SECTION 2520.104-43	2520.104-43 Exemption from annual reporting requirement for certain group insurance arrangements.
29:9.1.3.3.4.4.10.17	SECTION 2520.104-44	2520.104-44 Limited exemption and alternative method of compliance for annual reporting by unfunded plans and by certain insured plans.
29:9.1.3.3.4.4.10.18	SECTION 2520.104-45	2520.104-45 [Reserved]
29:9.1.3.3.4.4.10.19	SECTION 2520.104-46	2520.104-46 Waiver of examination and report of an independent qualified public accountant for employee benefit plans with fewer than 100 participants.
29:9.1.3.3.4.4.10.20	SECTION 2520.104-47	2520.104-47 Limited exemption and alternative method of compliance for filing of insurance company financial reports.
29:9.1.3.3.4.4.10.21	SECTION 2520.104-48	2520.104-48 Alternative method of compliance for model simplified employee pensions - IRS Form 5305-SEP.
29:9.1.3.3.4.4.10.22	SECTION 2520.104-49	2520.104-49 Alternative method of compliance for certain simplified employee pensions.
29:9.1.3.3.4.4.10.23	SECTION 2520.104-50	2520.104-50 Short plan years, deferral of accountant's examination and report.
29:9.1.3.3.4.5	SUBPART E	Subpart E - Reporting Requirements
29:9.1.3.3.4.5.10.1	SECTION 2520.104a-1	2520.104a-1 Filing with the Secretary of Labor.
29:9.1.3.3.4.5.10.2	SECTION 2520.104a-2	2520.104a-2 Electronic filing of annual reports.
29:9.1.3.3.4.5.10.3	SECTION 2520.104a-3 - 2520.104a-4	2520.104a-3--2520.104a-4 [Reserved]
29:9.1.3.3.4.5.10.4	SECTION 2520.104a-5	2520.104a-5 Annual reporting filing requirements.
29:9.1.3.3.4.5.10.5	SECTION 2520.104a-6	2520.104a-6 Annual reporting for plans which are part of a group insurance arrangement.
29:9.1.3.3.4.5.10.6	SECTION 2520.104a-7	2520.104a-7 [Reserved]
29:9.1.3.3.4.5.10.7	SECTION 2520.104a-8	2520.104a-8 Requirement to furnish documents to the Secretary of Labor on request.
29:9.1.3.3.4.6	SUBPART F	Subpart F - Disclosure Requirements
29:9.1.3.3.4.6.10.1	SECTION 2520.104b-1	2520.104b-1 Disclosure.
29:9.1.3.3.4.6.10.2	SECTION 2520.104b-2	2520.104b-2 Summary plan description.
29:9.1.3.3.4.6.10.3	SECTION 2520.104b-3	2520.104b-3 Summary of material modifications to the plan and changes in the information required to be included in the summary plan description.
29:9.1.3.3.4.6.10.4	SECTION 2520.104b-4	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.
29:9.1.3.3.4.6.10.5	SECTION 2520.104b-10	2520.104b-10 Summary Annual Report.
29:9.1.3.3.4.6.10.6	SECTION 2520.104b-30	2520.104b-30 Charges for documents.
29:9.1.3.3.4.6.10.7	SECTION 2520.104b-31	2520.104b-31 Alternative method for disclosure through electronic media - Notice-and-access.
29:9.1.3.3.4.6.10.8	SECTION 2520.105-3	2520.105-3 xxx
29:9.1.3.3.4.6.10.9.4	APPENDIX	Appendixes A and B to Subpart F of Part 2520 - xxx
29:9.1.3.3.4.7	SUBPART G	Subpart G - Recordkeeping Requirements
29:9.1.3.3.4.7.10.1	SECTION 2520.107-1	2520.107-1 Use of electronic media for maintenance and retention of records.

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