[Code of Federal Regulations]
[Title 29, Volume 9]
[Revised as of July 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 29CFR2520.104a-5]

[Page 429]
 
                             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 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) of the Act shall file an annual 
report containing the items prescribed in Sec. 2520.103-1 within:
    (1) [Reserved]
    (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; 67 FR 777, Jan. 
7, 2002]