Content Last Revised: 01/07/2002 ---DISCLAIMER---

CFR	Code of Federal Regulations Pertaining to U.S. Department of Labor

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-5
• Section Name: Annual reporting filing requirements.

    (a) Filing obligation. Except as provided in Sec. 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 Sec. 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 Sec. 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]