[Code of Federal Regulations]
[Title 29, Volume 9]
[Revised as of July 1, 2001]
From the U.S. Government Printing Office via GPO Access
[CITE: 29CFR2520.104-43]

[Page 405]
 
                             TITLE 29--LABOR
 
CHAPTER XXV--PENSION AND WELFARE BENEFITS ADMINISTRATION, DEPARTMENT OF 
                                  LABOR
 
PART 2520--RULES AND REGULATIONS FOR REPORTING AND DISCLOSURE--Table of Contents
 
   Subpart D--Provisions Applicable to Both Reporting and Disclosure 
                              Requirements
 
Sec. 2520.104-43  Exemption from annual reporting requirement for certain group insurance arrangements.

    (a) General. Under the authority of section 104(a)(3) of the Act, 
the administrator of an employee welfare benefit plan which meets the 
requirements of paragraph (b) of this section is not required to file an 
annual report with the Secretary of Labor as required by section 
104(a)(1)(A) of the Act.
    (b) Application. (1) This exemption applies only to a welfare plan 
for a plan year in which (i) such plan meets the requirements of 
Sec. 2520.104-21, except the requirement that the plan cover fewer than 
100 participants at the beginning of the plan year, and
    (ii) An annual report containing the items set forth in 
Sec. 2520.103-2 has been filed with the Secretary of Labor in accordance 
with Sec. 2520.104a-6 by the trust or other entity which is the holder 
of the group insurance contracts by which plan benefits are provided.
    (2) For purposes of this section, the terms ``group insurance 
arrangement'' or ``trust or other entity'' shall be used in place of the 
terms ``plan'' and ``plan administrator,'' as applicable, in 
Secs. 2520.103-3, 2520.103-4, 2520.103-6, 2520.103-8, 2520.103-9 and 
2520.103-10.
    (c) Limitation. This provision does not exempt the administrator of 
an employee benefit plan which meets the requirements of paragraph (b) 
from furnishing a copy of a summary annual report to participants and 
beneficiaries of the plan, as required by section 104(b)(3) of the Act.

[43 FR 10150, Mar. 10, 1978, as amended at 65 FR 21084, Apr. 19, 2000]