[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: 29CFR2520.104a-2]

[Page 412]
 
                             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 E--Reporting Requirements
 
Sec. 2520.104a-2  Plan description reporting requirements.

    (a) General obligation to file. Under section 104(a)(1)(B) of the 
Act, the administrator of an employee benefit plan subject to the 
provisions of part 1 of title I of the Act shall file with the Secretary 
a plan description within 120 days after the plan becomes subject to 
part 1, and an updated plan description, which the Secretary shall not 
require more frequently than once every five years.
    (b) Fulfilling the filing obligation. The administrator of an 
employee benefit plan shall satisfy the requirements of section 
104(a)(1)(B) of the Act and paragraph (a) of this section by filing with 
the Secretary a summary plan description and an updated summary plan 
description in accordance with section 104(a)(1)(C) of the Act and 
regulations issued thereunder.
    (c) Special rules for plans subject to deferred initial reporting 
requirements. See Secs. 2520.104-3, 2520.104-5, and 2520.104-6.

[44 FR 31640, June 1, 1979, as amended at 45 FR 15529, Mar. 11, 1980]