[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-6]



[Page 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-6  Annual reporting for plans which are part of a group 

insurance arrangement.



    (a) General. A trust or other entity described in Sec.  2520.104-

43(b) that files an annual report in accordance with the terms of 

subsections (b) and (c) shall be deemed to have filed such report in 

accordance with Sec.  2520.104a-6 for purposes of Sec.  2520.104-43.

    (b) Date of filing. The annual report shall be filed within:

    (1) Eleven and one-half months after the close of the fiscal year of 

the trust or other entity described in Sec.  2520.104-43 which begins in 

1975 or December 15, 1977, whichever is later; and

    (2) Seven months after the close of the fiscal year of the trust or 

other entity which begins after December 31, 1975, unless extended. See 

``When to file'' instructions of the appropriate Annual Return/Report 

Form.

    (c) Where to file. The annual report prescribed in Sec.  2520.103-2 

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]