[Code of Federal Regulations]
[Title 29, Volume 9]
[Revised as of July 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 29CFR2520.103-9]

[Page 404-405]
 
                             TITLE 29--LABOR
 
 CHAPTER XXV--EMPLOYEE BENEFITS SECURITY ADMINISTRATION, DEPARTMENT OF 
                                  LABOR
 
PART 2520_RULES AND REGULATIONS FOR REPORTING AND DISCLOSURE
--Table of Contents
 
                  Subpart C_Annual Report Requirements
 
Sec. 2520.103-9  Direct filing for bank or insurance carrier trusts and 
accounts.

    (a) General. Under the authority of sections 103(b)(4), 104(a)(3), 
110 and 505 of the Act, an employee benefit plan, some or all of the 
assets of which are held in a common or collective trust or a pooled 
separate account described in section 103(b)(3)(G) of the Act and 
Sec. Sec. 2520.103-3 and 2520.103-4, is relieved from including in its 
annual report information about the current value of the plan's 
allocable portion of assets and liabilities of the common or collective 
trust or pooled separate account and information concerning the 
individual transactions of the common or

[[Page 405]]

collective trust or pooled separate account, provided that the plan 
meets the requirements of paragraph (b) of this section, and, provided 
further, that the bank or insurance carrier which holds the plan's 
assets meets the requirements of paragraph (c) of this section.
    (b) Application. A plan whose assets are held in a common or 
collective trust or a pooled separate account described in section 
103(b)(3)(G) of the Act and Sec. Sec. 2520.103-3 and 2520.103-4, 
provided the plan administrator, on or before the end of the plan year, 
provides the bank or insurance carrier which maintains the common or 
collective trust or pooled separate account with the plan number, and 
name and Employer Identification Number of the plan sponsor as will be 
reported on the plan's annual report.
    (c) Separate filing by common or collective trusts and pooled 
separate accounts. The bank or insurance carrier which maintains the 
common or collective trust or pooled separate account in which assets of 
the plan are held shall file, in accordance with the instructions for 
the form, a completed Form 5500 ``Annual Return/Report of Employee 
Benefit Plan'' and any statements or schedules required to be attached 
to the form for the common or collective trust or pooled separate 
account, including Schedule D (DFE/Participating Plan Information) and 
Schedule H (Financial Information). See the instructions for this form. 
The information reported shall be for the fiscal year of such trust or 
account ending with or within the plan year for which the annual report 
of the plan is made.
    (d) Method of filing. The Form 5500 ``Annual Return/Report of 
Employee Benefit Plan'' may be filed electronically or through other 
media in accordance with the instructions accompanying the form, 
provided the bank or insurance company which maintains the common or 
collective trust or pooled separate account maintains an original copy, 
with all required signatures, as part of its records.

[65 FR 21082, Apr. 19, 2000]