[Code of Federal Regulations] [Title 29, Volume 9] [Revised as of July 1, 2006] From the U.S. Government Printing Office via GPO Access [CITE: 29CFR2520.101-1] [Page 402-403] 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 A_General Reporting and Disclosure Requirements Sec. 2520.101-1 Duty of reporting and disclosure. Subpart A_General Reporting and Disclosure Requirements Sec. 2520.101-1 Duty of reporting and disclosure. 2520.101-2 Annual reporting by multiple employer welfare arrangements and certain other entities offering or providing coverage for medical care to the employees of two or more employers. 2520.101-3 Notice of blackout periods under individual account plans. 2520.101-4 Annual funding notice for multiemployer defined benefit pension plans. Subpart B_Contents of Plan Descriptions and Summary Plan Descriptions 2520.102-1 [Reserved] 2520.102-2 Style and format of summary plan description. 2520.102-3 Contents of summary plan description. 2520.102-4 Option for different summary plan descriptions. Subpart C_Annual Report Requirements 2520.103-1 Contents of the annual report. 2520.103-2 Contents of the annual report for a group insurance arrangement. 2520.103-3 Exemption from certain annual reporting requirements for assets held in a common or collective trust. 2520.103-4 Exemption from certain annual reporting requirements for assets held in an insurance company pooled separate account. 2520.103-5 Transmittal and certification of information to plan administrator for annual reporting purposes. 2520.103-6 Definition of reportable transaction for Annual Return/ Report. 2520.103-8 Limitation on scope of accountant's examination. 2520.103-9 Direct filing for bank or insurance carrier trusts and accounts. 2520.103-10 Annual report financial schedules. 2520.103-11 Assets held for investment purposes. 2520.103-12 Limited exemption and alternative method of compliance for annual reporting of investments in certain entities. 2520.103-13 Special terminal report for abandoned plans. Subpart D_Provisions Applicable to Both Reporting and Disclosure Requirements 2520.104-1 General. 2520.104-2--2520.104-3 [Reserved] 2520.104-4 Alternative method of compliance for certain successor pension plans. 2520.104-5--2520.104-6 [Reserved] 2520.104-20 Limited exemption for certain small welfare plans. 2520.104-21 Limited exemption for certain group insurance arrangements. 2520.104-22 Exemption from reporting and disclosure requirements for apprenticeship and training plans. 2520.104-23 Alternative method of compliance for pension plans for certain selected employees. 2520.104-24 Exemption for welfare plans for certain selected employees. 2520.104-25 Exemption from reporting and disclosure for day care centers. 2520.104-26 Limited exemption for certain unfunded dues financed welfare plans maintained by employee organizations. 2520.104-27 Alternative method of compliance for certain unfunded dues financed pension plans maintained by employee organizations. 2520.104-28 [Reserved] 2520.104-41 Simplified annual reporting requirements for plans with fewer than 100 participants. 2520.104-42 Waiver of certain actuarial information in the annual report. 2520.104-43 Exemption from annual reporting requirement for certain group insurance arrangements. 2520.104-44 Limited exemption and alternative method of compliance for annual reporting by unfunded plans and by certain insured plans. 2520.104-45 [Reserved] 2520.104-46 Waiver of examination and report of an independent qualified public accountant for employee benefit plans with fewer than 100 participants. 2520.104-47 Limited exemption and alternative method of compliance for filing of insurance company financial reports. 2520.104-48 Alternative method of compliance for model simplified employee pensions--IRS Form 5305-SEP. 2520.104-49 Alternative method of compliance for certain simplified employee pensions. 2520.104-50 Short plan years, deferral of accountant's examination and report. [[Page 403]] Subpart E_Reporting Requirements 2520.104a-1 Filing with the Secretary of Labor. 2520.104a-2--2520.104a-4 [Reserved] 2520.104a-5 Annual report filing requirements. 2520.104a-6 Annual reporting for plans which are part of a group insurance arrangement. 2520.104a-7 [Reserved] 2520.104a-8 Requirement to furnish documents to the Secretary of Labor on request. Subpart F_Disclosure Requirements 2520.104b-1 Disclosure. 2520.104b-2 Summary plan description. 2520.104b-3 Summary of material modifications to the plan and changes in the information required to be included in the summary plan description. 2520.104b-4 Alternative methods of compliance for furnishing the summary plan description and summaries of material modifications of a pension plan to a retired participant, a separated participant with vested benefits, and a beneficiary receiving benefits. 2520.104b-10 Summary Annual Report. 2520.104b-30 Charges for documents. Subpart G--Recordkeeping Requirements 2520.107-1 Use of electronic media for maintenance and retention of records. Authority: 29 U.S.C. 1021-1025, 1027, 1029-31, 1059, 1134 and 1135; and Secretary of Labor's Order 1-2003, 68 FR 5374 (Feb. 3, 2003). Sec. 2520.101-2 also issued under 29 U.S.C. 1132, 1181-1183, 1181 note, 1185, 1185a-b, 1191, and 1191a-c. Secs. 2520.102-3, 2520.104b-1 and 2520.104b- 3 also issued under 29 U.S.C. 1003,1181-1183, 1181 note, 1185, 1185a-b, 1191, and 1191a-c. Secs. 2520.104b-1 and 2520.107 also issued under 26 U.S.C. 401 note, 111 Stat. 788. Sec. 2520.101-4 also issued under sec. 103 of Pub. L. 108-218. The procedures for implementing the plan administrator's duty of reporting to the Secretary of Labor and disclosing information to participants and beneficiaries are located in subparts D, E and F of this part. (Approved by the Office of Management and Budget under control number 1210-0016) [41 FR 16962, Apr. 23, 1976, as amended at 46 FR 62845, Dec. 29, 1981]