[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-6]

[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-6  Annual reporting for plans which are part of a group insurance arrangement.

    (a) General. A trust or other entity described in Sec. 2520.104-
43(b) that files an annual report in accordance with the terms of 
subsections (b) and (c) shall be deemed to have filed such report in 
accordance with Sec. 2520.104a-6 for purposes of Sec. 2520.104-43.
    (b) Date of filing. The annual report shall be filed within:
    (1) Eleven and one-half months after the close of the fiscal year of 
the trust or other entity described in Sec. 2520.104-43 which begins in 
1975 or December 15, 1977, whichever is later; and
    (2) Seven months after the close of the fiscal year of the trust or 
other entity which begins after December 31, 1975, unless extended. See 
``When to file'' instructions of the appropriate Annual Return/Report 
Form.
    (c) Where to file. The annual report prescribed in Sec. 2520.103-2 
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]