29 C.F.R. § 2520.104a-5 Annual reporting filing requirements.
Title 29 - Labor
(a) Filing obligation. Except as provided in §2520.104a–6, the administrator of an employee benefit plan required to file an annual report pursuant to section 104(a)(1) of the Act shall file an annual report containing the items prescribed in §2520.103–1 within: (1) [Reserved] (2) Seven months after the close of any plan year which begins after December 31, 1975, unless extended. See “When to file” instructions of the appropriate Annual Return/Report Form. (b) Where to file. The annual report described in §2520.103–1 shall be filed in accordance with and at the address provided in the instructions to the Annual Return/Report Form. [43 FR 10152, Mar. 10, 1978; 43 FR 14010, Apr. 4, 1978; 67 FR 777, Jan. 7, 2002]
Title 29: Labor
PART 2520—RULES AND REGULATIONS FOR REPORTING AND DISCLOSURE
Subpart E—Reporting Requirements
§ 2520.104a-5 Annual reporting filing requirements.
