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.

29:9.1.3.3.4.1SUBPART A
Subpart A - General Reporting and Disclosure Requirements
29:9.1.3.3.4.1.10.1SECTION 2520.101-1
   2520.101-1 Duty of reporting and disclosure.
29:9.1.3.3.4.1.10.2SECTION 2520.101-2
   2520.101-2 Filing by multiple employer welfare arrangements and certain other related entities.
29:9.1.3.3.4.1.10.3SECTION 2520.101-3
   2520.101-3 Notice of blackout periods under individual account plans.
29:9.1.3.3.4.1.10.5SECTION 2520.101-4
   2520.101-4 [Reserved]
29:9.1.3.3.4.1.10.6SECTION 2520.101-5
   2520.101-5 Annual funding notice for defined benefit pension plans.
29:9.1.3.3.4.1.10.7SECTION 2520.101-6
   2520.101-6 Multiemployer pension plan information made available on request.
29:9.1.3.3.4.2SUBPART B
Subpart B - Contents of Plan Descriptions and Summary Plan Descriptions
29:9.1.3.3.4.2.10.1SECTION 2520.102-1
   2520.102-1 [Reserved]
29:9.1.3.3.4.2.10.2SECTION 2520.102-2
   2520.102-2 Style and format of summary plan description.
29:9.1.3.3.4.2.10.3SECTION 2520.102-3
   2520.102-3 Contents of summary plan description.
29:9.1.3.3.4.2.10.4SECTION 2520.102-4
   2520.102-4 Option for different summary plan descriptions.
29:9.1.3.3.4.3SUBPART C
Subpart C - Annual Report Requirements
29:9.1.3.3.4.3.10.1SECTION 2520.103-1
   2520.103-1 Contents of the annual report.
29:9.1.3.3.4.3.10.2SECTION 2520.103-2
   2520.103-2 Contents of the annual report for a group insurance arrangement.
29:9.1.3.3.4.3.10.3SECTION 2520.103-3
   2520.103-3 Exemption from certain annual reporting requirements for assets held in a common or collective trust.
29:9.1.3.3.4.3.10.4SECTION 2520.103-4
   2520.103-4 Exemption from certain annual reporting requirements for assets held in an insurance company pooled separate account.
29:9.1.3.3.4.3.10.5SECTION 2520.103-5
   2520.103-5 Transmittal and certification of information to plan administrator for annual reporting purposes.
29:9.1.3.3.4.3.10.6SECTION 2520.103-6
   2520.103-6 Definition of reportable transaction for Annual Return/Report.
29:9.1.3.3.4.3.10.7SECTION 2520.103-8
   2520.103-8 Limitation on scope of accountant's examination.
29:9.1.3.3.4.3.10.8SECTION 2520.103-9
   2520.103-9 Direct filing for bank or insurance carrier trusts and accounts.
29:9.1.3.3.4.3.10.9SECTION 2520.103-10
   2520.103-10 Annual report financial schedules.
29:9.1.3.3.4.3.10.10SECTION 2520.103-11
   2520.103-11 Assets held for investment purposes.
29:9.1.3.3.4.3.10.11SECTION 2520.103-12
   2520.103-12 Limited exemption and alternative method of compliance for annual reporting of investments in certain entities.
29:9.1.3.3.4.3.10.12SECTION 2520.103-13
   2520.103-13 Special terminal report for abandoned plans.
29:9.1.3.3.4.4SUBPART D
Subpart D - Provisions Applicable to Both Reporting and Disclosure Requirements
29:9.1.3.3.4.4.10.1SECTION 2520.104-1
   2520.104-1 General.
29:9.1.3.3.4.4.10.2SECTION 2520.104-2 - 2520.104-3
   2520.104-2--2520.104-3 [Reserved]
29:9.1.3.3.4.4.10.3SECTION 2520.104-4
   2520.104-4 Alternative method of compliance for certain successor pension plans.
29:9.1.3.3.4.4.10.4SECTION 2520.104-5 - 2520.104-6
   2520.104-5--2520.104-6 [Reserved]
29:9.1.3.3.4.4.10.5SECTION 2520.104-20
   2520.104-20 Limited exemption for certain small welfare plans.
29:9.1.3.3.4.4.10.6SECTION 2520.104-21
   2520.104-21 Limited exemption for certain group insurance arrangements.
29:9.1.3.3.4.4.10.7SECTION 2520.104-22
   2520.104-22 Exemption from reporting and disclosure requirements for apprenticeship and training plans.
29:9.1.3.3.4.4.10.8SECTION 2520.104-23
   2520.104-23 Alternative method of compliance for pension plans for certain selected employees.
29:9.1.3.3.4.4.10.9SECTION 2520.104-24
   2520.104-24 Exemption for welfare plans for certain selected employees.
29:9.1.3.3.4.4.10.10SECTION 2520.104-25
   2520.104-25 Exemption from reporting and disclosure for day care centers.
29:9.1.3.3.4.4.10.11SECTION 2520.104-26
   2520.104-26 Limited exemption for certain unfunded dues financed welfare plans maintained by employee organizations.
29:9.1.3.3.4.4.10.12SECTION 2520.104-27
   2520.104-27 Alternative method of compliance for certain unfunded dues financed pension plans maintained by employee organizations.
29:9.1.3.3.4.4.10.13SECTION 2520.104-28
   2520.104-28 [Reserved]
29:9.1.3.3.4.4.10.14SECTION 2520.104-41
   2520.104-41 Simplified annual reporting requirements for plans with fewer than 100 participants.
29:9.1.3.3.4.4.10.15SECTION 2520.104-42
   2520.104-42 Waiver of certain actuarial information in the annual report.
29:9.1.3.3.4.4.10.16SECTION 2520.104-43
   2520.104-43 Exemption from annual reporting requirement for certain group insurance arrangements.
29:9.1.3.3.4.4.10.17SECTION 2520.104-44
   2520.104-44 Limited exemption and alternative method of compliance for annual reporting by unfunded plans and by certain insured plans.
29:9.1.3.3.4.4.10.18SECTION 2520.104-45
   2520.104-45 [Reserved]
29:9.1.3.3.4.4.10.19SECTION 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.
29:9.1.3.3.4.4.10.20SECTION 2520.104-47
   2520.104-47 Limited exemption and alternative method of compliance for filing of insurance company financial reports.
29:9.1.3.3.4.4.10.21SECTION 2520.104-48
   2520.104-48 Alternative method of compliance for model simplified employee pensions - IRS Form 5305-SEP.
29:9.1.3.3.4.4.10.22SECTION 2520.104-49
   2520.104-49 Alternative method of compliance for certain simplified employee pensions.
29:9.1.3.3.4.4.10.23SECTION 2520.104-50
   2520.104-50 Short plan years, deferral of accountant's examination and report.
29:9.1.3.3.4.5SUBPART E
Subpart E - Reporting Requirements
29:9.1.3.3.4.5.10.1SECTION 2520.104a-1
   2520.104a-1 Filing with the Secretary of Labor.
29:9.1.3.3.4.5.10.2SECTION 2520.104a-2
   2520.104a-2 Electronic filing of annual reports.
29:9.1.3.3.4.5.10.3SECTION 2520.104a-3 - 2520.104a-4
   2520.104a-3--2520.104a-4 [Reserved]
29:9.1.3.3.4.5.10.4SECTION 2520.104a-5
   2520.104a-5 Annual reporting filing requirements.
29:9.1.3.3.4.5.10.5SECTION 2520.104a-6
   2520.104a-6 Annual reporting for plans which are part of a group insurance arrangement.
29:9.1.3.3.4.5.10.6SECTION 2520.104a-7
   2520.104a-7 [Reserved]
29:9.1.3.3.4.5.10.7SECTION 2520.104a-8
   2520.104a-8 Requirement to furnish documents to the Secretary of Labor on request.
29:9.1.3.3.4.6SUBPART F
Subpart F - Disclosure Requirements
29:9.1.3.3.4.6.10.1SECTION 2520.104b-1
   2520.104b-1 Disclosure.
29:9.1.3.3.4.6.10.3SECTION 2520.104b-2
   2520.104b-2 Summary plan description.
29:9.1.3.3.4.6.10.4SECTION 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.
29:9.1.3.3.4.6.10.5SECTION 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
29:9.1.3.3.4.6.10.6SECTION 2520.104b-10
   2520.104b-10 Summary Annual Report.
29:9.1.3.3.4.6.10.7SECTION 2520.104b-30
   2520.104b-30 Charges for documents.
29:9.1.3.3.4.6.10.8SECTION 2520.104b-31
   2520.104b-31 xxx
29:9.1.3.3.4.7SUBPART G
Subpart G - Recordkeeping Requirements
29:9.1.3.3.4.7.10.1SECTION 2520.107-1
   2520.107-1 Use of electronic media for maintenance and retention of records.