29 C.F.R. PART 2520--RULES AND REGULATIONS FOR REPORTING AND DISCLOSURE
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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| ��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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