[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-5]

[Page 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-5  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)(A) of the Act shall file an annual 
report containing the items prescribed in Sec. 2520.103-1 within:
    (1) Eleven and one half months after the close of the plan year 
which begins in 1975, or December 15, 1977, whichever is later; and
    (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]