(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 Sec. Sec. 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 Sec. 2520.104-23.
[42 FR 37185, July 19, 1977]