Content Last Revised: 04/04/1978 ---DISCLAIMER---

CFR	Code of Federal Regulations Pertaining to EBSA

Title 29

Labor

Chapter XXV

Pension and Welfare Benefits Administration, Department of Labor

Part 2520

Rules and Regulations for Reporting and Disclosure

Subpart E

Reporting Requirements

• Section Number: 2520.104a-6
• Section Name: Annual reporting for plans which are part of a group insurance arrangement.

    (a) General. A trust or other entity described in Sec. 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 Sec. 2520.104a-6 for purposes of Sec. 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 Sec. 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 Sec. 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]