PART 2520—RULES AND REGULATIONS FOR REPORTING AND DISCLOSURE
(The information collection requirements contained in subpart D were approved by the Office of Management and Budget under control number 1210-0016) (The information collection requirements contained in subpart E were approved by the Office of Management and Budget under control number 1210-0016) (The information collection requirements contained in subpart F were approved by the Office of Management and Budget under control number 1210-0016)Contents
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2520.104-1
§ 2520.104-1 General. -
2520.104-2 - 2520.104-3
§§ 2520.104-2-2520.104-3 [Reserved] -
2520.104-4
§ 2520.104-4 Alternative method of compliance for certain successor pension plans. -
2520.104-5 - 2520.104-6
§§ 2520.104-5-2520.104-6 [Reserved] -
2520.104-20
§ 2520.104-20 Limited exemption for certain small welfare plans. -
2520.104-21
§ 2520.104-21 Limited exemption for certain group insurance arrangements. -
2520.104-22
§ 2520.104-22 Exemption from reporting and disclosure requirements for apprenticeship and training plans. -
2520.104-23
§ 2520.104-23 Alternative method of compliance for pension plans for certain selected employees. -
2520.104-24
§ 2520.104-24 Exemption for welfare plans for certain selected employees. -
2520.104-25
§ 2520.104-25 Exemption from reporting and disclosure for day care centers. -
2520.104-26
§ 2520.104-26 Limited exemption for certain unfunded dues financed welfare plans maintained by employee organizations. -
2520.104-27
§ 2520.104-27 Alternative method of compliance for certain unfunded dues financed pension plans maintained by employee organizations. -
2520.104-28
§ 2520.104-28 [Reserved] -
2520.104-41
§ 2520.104-41 Simplified annual reporting requirements for plans with fewer than 100 participants. -
2520.104-42
§ 2520.104-42 Waiver of certain actuarial information in the annual report. -
2520.104-43
§ 2520.104-43 Exemption from annual reporting requirement for certain group insurance arrangements. -
2520.104-44
§ 2520.104-44 Limited exemption and alternative method of compliance for annual reporting by unfunded plans and by certain insured plans. -
2520.104-45
§ 2520.104-45 [Reserved] -
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. -
2520.104-47
§ 2520.104-47 Limited exemption and alternative method of compliance for filing of insurance company financial reports. -
2520.104-48
§ 2520.104-48 Alternative method of compliance for model simplified employee pensions—IRS Form 5305-SEP. -
2520.104-49
§ 2520.104-49 Alternative method of compliance for certain simplified employee pensions. -
2520.104-50
§ 2520.104-50 Short plan years, deferral of accountant's examination and report. -
2520.104-51
§ 2520.104-51 Alternative method of compliance for defined contribution group (DCG) reporting arrangements. -
2520.104a-1
§ 2520.104a-1 Filing with the Secretary of Labor. -
2520.104a-2
§ 2520.104a-2 Electronic filing of annual reports. -
2520.104a-3 - 2520.104a-4
§§ 2520.104a-3-2520.104a-4 [Reserved] -
2520.104a-5
§ 2520.104a-5 Annual reporting filing requirements. -
2520.104a-6
§ 2520.104a-6 Annual reporting for plans which are part of a group insurance arrangement. -
2520.104a-7
§ 2520.104a-7 [Reserved] -
2520.104a-8
§ 2520.104a-8 Requirement to furnish documents to the Secretary of Labor on request. -
2520.104a-9
§ 2520.104a-9 Annual reporting for defined contribution group (DCG) reporting arrangements. -
2520.104b-1
§ 2520.104b-1 Disclosure. -
2520.104b-2
§ 2520.104b-2 Summary plan description. -
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. -
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. -
2520.104b-10
§ 2520.104b-10 Summary Annual Report. -
2520.104b-30
§ 2520.104b-30 Charges for documents. -
2520.104b-31
§ 2520.104b-31 Alternative method for disclosure through electronic media—Notice-and-access. -
2520.105-1 - 2520.105-2
§§ 2520.105-1-2520.105-2 [Reserved] -
2520.105-3
§ 2520.105-3 Lifetime income disclosure for individual account plans. -
A
Subpart A—General Reporting and Disclosure Requirements Sections 2520.101-1–2520.101-6 -
Appendix A to Subpart F of Part 2520
Appendix A to Subpart F of Part 2520—Model Benefit Statement Supplement -
Appendix B to Subpart F of Part 2520
Appendix B to Subpart F of Part 2520—Model Benefit Statement Supplement—Plans That Offer Distribution Annuities -
B
Subpart B—Contents of Plan Descriptions and Summary Plan Descriptions Sections 2520.102-1–2520.102-4 -
C
Subpart C—Annual Report Requirements Sections 2520.103-1–2520.103-14 -
D
Subpart D—Provisions Applicable to Both Reporting and Disclosure Requirements -
E
Subpart E—Reporting Requirements -
F
Subpart F—Disclosure Requirements -
G
Subpart G—Recordkeeping Requirements Section 2520.107-1