[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-4]

[Page 413-414]
 
                             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-4  Material modifications to the plan and changes in plan description information.

    (a) General obligation to file. 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, as required by section 104(a)(1)(D) of 
the Act, any material modifications in the terms of the plan or any 
changes in the information required by section 102(b) of the Act.
    (b) Fulfilling the filing obligation. (1) The administrator of an 
employee benefit plan shall satisfy the requirements of section 
104(a)(1)(D) of the Act and Sec. 2520.104(a)-4(a) by filing with the 
Secretary a summary of material modifications or changes in information 
which is required by Sec. 2520.104b-3. The summary description of such 
material modifications or changes shall be filed, in accordance with 
Sec. 2520.104a-7, no later than the date on which the summary 
description is required to be disclosed to participants.
    (2) The administrator of an employee benefit plan is not required to 
file a summary of any material modifications or changes in information 
required to be included in the summary description if such modifications 
or changes are:
    (i) Incorporated in a summary plan description or supplement filed 
with the Secretary of Labor pursuant to Sec. 2520.104a-3;
    (ii) Incorporated in the plan description filed with the Secretary 
within 120 days after the plan becomes subject to part I of title I of 
the Act and pursuant to Sec. 2520.104a-2.
    (iii) Incorporated in an updated plan description filed with the 
Secretary pursuant to section 104(a)(1)(B) of the Act.
    (c) Filing address. The summary description of material 
modifications to the plan and changes in the information required by 
section 102(b) shall be filed with the Secretary of Labor by mailing it 
to SMM, Pension and Welfare Benefits Administration, Room N-5644, U.S. 
Department of Labor, 200

[[Page 414]]

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.
    (d) Effect. This section is effective April 10, 1978, and supersedes 
prior Sec. 2520.104a-4 published on April 23, 1976 (41 FR 16964).

[43 FR 10151, Mar. 10, 1978; 43 FR 14010, Apr. 4, 1978, as amended at 54 
FR 8629, Mar. 1, 1989]