[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: 29CFR2520.104-41]



[Page 445]

 

                             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 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]