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Home Page > Executive Branch > Code of Federal Regulations > Electronic Code of Federal Regulations
e-CFR Data is current as of February 4, 2010
TITLE 29--Labor
Subtitle B--REGULATIONS RELATING TO LABOR
CHAPTER XXV--EMPLOYEE BENEFITS SECURITY ADMINISTRATION, DEPARTMENT OF LABOR
SUBCHAPTER C--REPORTING AND DISCLOSURE UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974
PART 2520--RULES AND REGULATIONS FOR REPORTING AND DISCLOSURE
Subpart A--GENERAL REPORTING AND DISCLOSURE REQUIREMENTS
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| Duty of reporting and disclosure. |
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| Annual reporting by multiple employer welfare arrangements and certain other entities offering or providing coverage for medical care to the employees of two or more employers. |
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| Notice of blackout periods under individual account plans. |
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| Annual funding notice for multiemployer defined benefit pension plans. |
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Subpart B--CONTENTS OF PLAN DESCRIPTIONS AND SUMMARY PLAN DESCRIPTIONS
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| Style and format of summary plan description. |
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| Contents of summary plan description. |
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| Option for different summary plan descriptions. |
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Subpart C--ANNUAL REPORT REQUIREMENTS
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| Contents of the annual report. |
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| Contents of the annual report for a group insurance arrangement. |
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| Exemption from certain annual reporting requirements for assets held in a common or collective trust. |
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| Exemption from certain annual reporting requirements for assets held in an insurance company pooled separate account. |
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| Transmittal and certification of information to plan administrator for annual reporting purposes. |
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| Definition of reportable transaction for Annual Return/Report. |
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| Limitation on scope of accountant's examination. |
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| Direct filing for bank or insurance carrier trusts and accounts. |
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| Annual report financial schedules. |
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| Assets held for investment purposes. |
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| Limited exemption and alternative method of compliance for annual reporting of investments in certain entities. |
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| Special terminal report for abandoned plans. |
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Subpart D--PROVISIONS APPLICABLE TO BOTH REPORTING AND DISCLOSURE REQUIREMENTS
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| Alternative method of compliance for certain successor pension plans. |
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| Limited exemption for certain small welfare plans. |
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| Limited exemption for certain group insurance arrangements. |
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| Exemption from reporting and disclosure requirements for apprenticeship and training plans. |
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| Alternative method of compliance for pension plans for certain selected employees. |
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| Exemption for welfare plans for certain selected employees. |
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| Exemption from reporting and disclosure for day care centers. |
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| Limited exemption for certain unfunded dues financed welfare plans maintained by employee organizations. |
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| Alternative method of compliance for certain unfunded dues financed pension plans maintained by employee organizations. |
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| Simplified annual reporting requirements for plans with fewer than 100 participants. |
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| Waiver of certain actuarial information in the annual report. |
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| Exemption from annual reporting requirement for certain group insurance arrangements. |
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| Limited exemption and alternative method of compliance for annual reporting by unfunded plans and by certain insured plans. |
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| Waiver of examination and report of an independent qualified public accountant for employee benefit plans with fewer than 100 participants. |
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| Limited exemption and alternative method of compliance for filing of insurance company financial reports. |
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| Alternative method of compliance for model simplified employee pensions--IRS Form 5305-SEP. |
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| Alternative method of compliance for certain simplified employee pensions. |
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| Short plan years, deferral of accountant's examination and report. |
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Subpart E--REPORTING REQUIREMENTS
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| Filing with the Secretary of Labor. |
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| Electronic filing of annual reports. |
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§§2520.104a-3--2520.104a-4 |
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| Annual reporting filing requirements. |
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| Annual reporting for plans which are part of a group insurance arrangement. |
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| Requirement to furnish documents to the Secretary of Labor on request. |
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Subpart F--DISCLOSURE REQUIREMENTS
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| Summary plan description. |
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| Summary of material modifications to the plan and changes in the information required to be included in the summary plan description. |
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| 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. |
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Subpart G--RECORDKEEPING REQUIREMENTS
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| Use of electronic media for maintenance and retention of records. |
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