[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: 29CFR2520.104a-5]



[Page 452-453]

 

                             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



[[Page 453]]



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]