[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-3]

[Page 412-413]
 
                             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-3  Summary plan description.

    (a) Filing obligation. The administrator of a plan subject to the 
provisions of part 1 of title I of the Act shall file with the Secretary 
of Labor a copy of the summary plan description which is required to be 
furnished to participants covered under the plan and pension plan 
beneficiaries receiving benefits under the plan, as well as a copy of 
the statement of ERISA rights. The copy of the summary plan description 
shall be filed on or before the last date on which a summary plan 
description

[[Page 413]]

may be furnished to such plan participants and beneficiaries under 
section 104(b)(1)(B) of the Act and Sec. 2520.104b-2.
    (b) Filing of multiple summary plan descriptions. In the case of a 
plan for which the plan administrator has chosen under Sec. 2520.102-4 
to prepare more than one summary plan description, the plan 
administrator shall file with the Secretary a copy of each such summary 
plan description and a list identifying each such summary plan 
description. The name of the plan sponsor and the employer 
identification number (EIN) assigned to the plan sponsor by the Internal 
Revenue Service shall appear on the cover page of each summary plan 
description filed and also on the list of such summary plan 
descriptions.
    (c) Terminated plans. (1) If on or before the date by which a plan 
is required to file a summary plan description or updated summary plan 
description under this section, the plan has terminated within the 
meaning of paragraph (c)(2) of this section, such plan is not required 
to file a summary plan description with the Secretary.
    (2) For purposes of this section, a plan shall be considered 
terminated if:
    (i) In the case of an employee pension benefit plan, all 
distributions to participants and beneficiaries have been completed; and
    (ii) In the case of an employee welfare benefit plan, no claims can 
be incurred which will result in a liability of the plan to pay 
benefits. A claim is incurred upon the occurrence of the event or 
condition from which the claim arises (whether or not discovered).
    (d) Filing address. The summary plan description shall be filed with 
the Secretary of Labor by mailing it to SPD, Pension and Welfare 
Benefits Administration, Room N-5644, U.S. Department of Labor, 200 
Constitution Avenue NW., Washington, DC 20210, or by delivering it 
during normal working hours to Room N-5644, U.S. Department of Labor, 
200 Constitution Avenue NW., Washington, DC.
    (e) Alternative requirements for plans subject to the alternative 
ERISA Notice requirements. See Sec. 2520.104b-2, and Sec. 2520.104-5 or 
Sec. 2520.104-6. See Sec. 2510.3-3(d).

[42 FR 37185, July 19, 1977, as amended at 54 FR 8629, Mar. 1, 1989]