[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: 29CFR2520.104-43]



[Page 445-446]

 

                             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.  2520.104-43  Exemption from annual reporting requirement for 

certain group insurance arrangements.



    (a) General. Under the authority of section 104(a)(3) of the Act, 

the administrator of an employee welfare benefit plan which meets the 

requirements of paragraph (b) of this section is not required to file an 

annual report with the Secretary of Labor as required by section 

104(a)(1) of the Act.

    (b) Application. (1) This exemption applies only to a welfare plan 

for a plan year in which (i) such plan meets the requirements of Sec.  

2520.104-21, except the requirement that the plan cover fewer than 100 

participants at the beginning of the plan year, and

    (ii) An annual report containing the items set forth in Sec.  

2520.103-2 has been filed with the Secretary of Labor in accordance with 

Sec.  2520.104a-6 by the trust or other entity which is the holder of 

the group insurance contracts by which plan benefits are provided.

    (2) For purposes of this section, the terms ``group insurance 

arrangement'' or ``trust or other entity'' shall be used in place of the 

terms ``plan'' and ``plan administrator,'' as applicable, in Sec. Sec.  

2520.103-3, 2520.103-4, 2520.103-6, 2520.103-8, 2520.103-9 and 2520.103-

10.



[[Page 446]]



    (c) Limitation. This provision does not exempt the administrator of 

an employee benefit plan which meets the requirements of paragraph (b) 

from furnishing a copy of a summary annual report to participants and 

beneficiaries of the plan, as required by section 104(b)(3) of the Act.



[43 FR 10150, Mar. 10, 1978, as amended at 65 FR 21084, Apr. 19, 2000; 

67 FR 777, Jan. 7, 2002]