[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: 29CFR2520.104-41]

[Page 414-415]
 
                             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 D_Provisions Applicable to Both Reporting and Disclosure 
                              Requirements
 
Sec. 2520.104-41  Simplified annual reporting requirements for plans 
with fewer than 100 participants.

    (a) General. (1) Under the authority of section 104(a)(2)(A), the 
Secretary of Labor may prescribe simplified annual reporting for 
employee pension benefit plans with fewer than 100 participants.
    (2) Under the authority of section 104(a)(3), the Secretary of Labor 
may provide a limited exemption for any employee welfare benefit plan 
with respect to certain annual reporting requirements.
    (b) Application. The administrator of an employee pension or welfare 
benefit plan which covers fewer than 100 participants at the beginning 
of the plan year and the administrator of an employee pension or welfare 
benefit plan described in Sec. 2520.103-1(d) may file the simplified 
annual report described in paragraph (c) of this section in lieu of the 
annual report described in Sec. 2520.103-1(b).
    (c) Contents. The administrator of an employee pension or welfare 
benefit plan described in paragraph (b) of this section shall file, in 
the manner prescribed in Sec. 2520.104a-5, a completed Form 5500 
``Annual Return/Report of Employee Benefit Plan,'' including any 
required schedules or statements prescribed by the instructions to the 
form, and, unless waived by Sec. 2520.104-46, a report of an 
independent qualified public

[[Page 415]]

accountant meeting the requirements of Sec. 2520.103-1(b).

[43 FR 10150, Mar. 10, 1978, as amended at 45 FR 51446, Aug. 1, 1980; 54 
FR 8629, Mar. 1, 1989; 65 FR 21084, Apr. 19, 2000; 65 FR 62973, Oct. 19, 
2000]