29 C.F.R. Subpart E—Reporting Requirements
Title 29 - Labor
(The information collection requirements contained in subpart E were approved by the Office of Management and Budget under control number 1210–0016) (a) General reporting requirements. Part 1 of title I of the Act requires that the administrator of an employee benefit plan subject to the provisions of part 1 file with the Secretary of Labor certain reports and additional documents. Each report filed shall accurately and comprehensively detail the information required. Where a form is prescribed, the reports shall be filed on that form. The Secretary may reject any incomplete filing. Reports and documents shall be filed as specified in this part. (b) Exemption for certain welfare plans. See §§2520.104–20, 2520.104–21, 2520.104–22, 2520.104–24, and 2520.104–25. (c) Alternative method of compliance for pension plans for certain selected employees. See §2520.104–23. [42 FR 37185, July 19, 1977]
Link to an amendment published at 71 FR 41368, July 21, 2006.
Title 29: Labor
PART 2520—RULES AND REGULATIONS FOR REPORTING AND DISCLOSURE
Subpart E—Reporting Requirements
§ 2520.104a-1 Filing with the Secretary of Labor.
§ 2520.104a-2 xxx
§§ 2520.104a-3--2520.104a-4 [Reserved]
§ 2520.104a-5 Annual reporting filing requirements.
(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]
§ 2520.104a-6 Annual reporting for plans which are part of a group insurance arrangement.
(a) General. A trust or other entity described in §2520.104–43(b) that files an annual report in accordance with the terms of subsections (b) and (c) shall be deemed to have filed such report in accordance with §2520.104a–6 for purposes of §2520.104–43.
(b) Date of filing. The annual report shall be filed within:
(1) Eleven and one-half months after the close of the fiscal year of the trust or other entity described in §2520.104–43 which begins in 1975 or December 15, 1977, whichever is later; and
(2) Seven months after the close of the fiscal year of the trust or other entity which begins after December 31, 1975, unless extended. See “When to file” instructions of the appropriate Annual Return/Report Form.
(c) Where to file. The annual report prescribed in §2520.103–2 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]
§ 2520.104a-7 [Reserved]
§ 2520.104a-8 Requirement to furnish documents to the Secretary of Labor on request.
(a) In general. (1) Under section 104(a)(6) of the Act, the administrator of an employee benefit plan subject to the provisions of part 1 of title I of the Act is required to furnish to the Secretary, upon request, any documents relating to the employee benefit plan. For purposes of section 104(a)(6) of the Act, the administrator of an employee benefit plan shall furnish to the Secretary, upon service of a written request, a copy of:
(i) The latest updated summary plan description (including any summaries of material modifications to the plan or changes in the information required to be included in the summary plan description); and
(ii) Any other document described in section 104(b)(4) of the Act with respect to which a participant or beneficiary has requested, in writing, a copy from the plan administrator and which the administrator has failed or refused to furnish to the participant or beneficiary.
(2) Multiple requests for document(s). Multiple requests under this section for the same or similar document or documents shall be considered separate requests for purposes of §2560.502c–6(a).
(b) For purposes of this section, a participant or beneficiary will include any individual who is:
(1) A participant or beneficiary within the meaning of ERISA sections 3(7) and 3(8), respectively;
(2) An alternate payee under a qualified domestic relations order (see ERISA section 206(d)(3)(K)) or prospective alternate payee (spouses, former spouses, children or other dependents);
(3) A qualified beneficiary under COBRA (see ERISA section 607(3)) or prospective qualified beneficiary (spouse or dependent child);
(4) An alternate recipient under a qualified medical child support order (see ERISA section 609(a)(2)(C)) or a prospective alternate recipient; or
(5) A representative of any of the foregoing.
(c) Service of request. Requests under this section shall be served in accordance with §2560.502c–6(i).
(d) Furnishing documents. A document shall be deemed to be furnished to the Secretary on the date the document is received by the Department of Labor at the address specified in the request; or, if a document is delivered by certified mail, the date on which the document is mailed to the Department of Labor at the address specified in the request.
[67 FR 784, Jan. 7, 2002]
Browse Previous | Browse Next
