29 CFR Part 2520 - PART 2520—RULES AND REGULATIONS FOR REPORTING AND DISCLOSURE

  1. Subpart A—General Reporting and Disclosure Requirements (§§ 2520.101-1 - 2520.101-6)
  2. Subpart B—Contents of Plan Descriptions and Summary Plan Descriptions (§§ 2520.102-1 - 2520.102-4)
  3. Subpart C—Annual Report Requirements (§§ 2520.103-1 - 2520.103-14)
  4. Subpart D—Provisions Applicable to Both Reporting and Disclosure Requirements (§§ - )
  5. § 2520.104-1 General.
  6. §§ 2520.104-2--2520.104-3 [Reserved]
  7. § 2520.104-4 Alternative method of compliance for certain successor pension plans.
  8. §§ 2520.104-5--2520.104-6 [Reserved]
  9. § 2520.104-20 Limited exemption for certain small welfare plans.
  10. § 2520.104-21 Limited exemption for certain group insurance arrangements.
  11. § 2520.104-22 Exemption from reporting and disclosure requirements for apprenticeship and training plans.
  12. § 2520.104-23 Alternative method of compliance for pension plans for certain selected employees.
  13. § 2520.104-24 Exemption for welfare plans for certain selected employees.
  14. § 2520.104-25 Exemption from reporting and disclosure for day care centers.
  15. § 2520.104-26 Limited exemption for certain unfunded dues financed welfare plans maintained by employee organizations.
  16. § 2520.104-27 Alternative method of compliance for certain unfunded dues financed pension plans maintained by employee organizations.
  17. § 2520.104-28 [Reserved]
  18. § 2520.104-41 Simplified annual reporting requirements for plans with fewer than 100 participants.
  19. § 2520.104-42 Waiver of certain actuarial information in the annual report.
  20. § 2520.104-43 Exemption from annual reporting requirement for certain group insurance arrangements.
  21. § 2520.104-44 Limited exemption and alternative method of compliance for annual reporting by unfunded plans and by certain insured plans.
  22. § 2520.104-45 [Reserved]
  23. § 2520.104-46 Waiver of examination and report of an independent qualified public accountant for employee benefit plans with fewer than 100 participants.
  24. § 2520.104-47 Limited exemption and alternative method of compliance for filing of insurance company financial reports.
  25. § 2520.104-48 Alternative method of compliance for model simplified employee pensions—IRS Form 5305–SEP.
  26. § 2520.104-49 Alternative method of compliance for certain simplified employee pensions.
  27. § 2520.104-50 Short plan years, deferral of accountant's examination and report.
  28. § 2520.104-51 Alternative method of compliance for defined contribution group (DCG) reporting arrangements.
  29. Subpart E—Reporting Requirements (§§ - )
  30. § 2520.104a-1 Filing with the Secretary of Labor.
  31. § 2520.104a-2 Electronic filing of annual reports.
  32. §§ 2520.104a-3--2520.104a-4 [Reserved]
  33. § 2520.104a-5 Annual reporting filing requirements.
  34. § 2520.104a-6 Annual reporting for plans which are part of a group insurance arrangement.
  35. § 2520.104a-7 [Reserved]
  36. § 2520.104a-8 Requirement to furnish documents to the Secretary of Labor on request.
  37. § 2520.104a-9 Annual reporting for defined contribution group (DCG) reporting arrangements.
  38. Subpart F—Disclosure Requirements (§§ - )
  39. § 2520.104b-1 Disclosure.
  40. § 2520.104b-2 Summary plan description.
  41. § 2520.104b-3 Summary of material modifications to the plan and changes in the information required to be included in the summary plan description.
  42. § 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.
  43. § 2520.104b-10 Summary Annual Report.
  44. § 2520.104b-30 Charges for documents.
  45. § 2520.104b-31 Alternative method for disclosure through electronic media—Notice-and-access.
  46. §§ 2520.105-1--2520.105-2 [Reserved]
  47. § 2520.105-3 Lifetime income disclosure for individual account plans.
  48. Appendix A to Subpart F of Part 2520—Model Benefit Statement Supplement
  49. Appendix B to Subpart F of Part 2520—Model Benefit Statement Supplement—Plans That Offer Distribution Annuities
  50. Subpart G—Recordkeeping Requirements (§ 2520.107-1)
Authority:
29 U.S.C. 1002(44), 10211025, 1027, 1029–31, 1059, 1134, and 1135; and Secretary of Labor's Order 1–2011, 77 FR 1088. Sec. 2520.101–2 also issued under 29 U.S.C. 1132, 11811183, 1181 note, 1185, 1185a–b, 1191, and 1191a–c. Sec. 2520.101–5 also issued under 29 U.S.C. 1021 note; sec. 501, Pub. L. 109–280, 120 Stat. 780; sec. 105(a), Pub. L. 110–458, 122 Stat. 5092. Secs. 2520.102–3, 2520.104b–1, and 2520.104b–3 also issued under 29 U.S.C. 1003, 11811183, 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; sec. 1510, Pub. L. 105–34, 111 Stat. 1068.
(The information collection requirements contained in subpart D were approved by the Office of Management and Budget under control number 1210–0016)
(The information collection requirements contained in subpart E were approved by the Office of Management and Budget under control number 1210–0016)
(The information collection requirements contained in subpart F were approved by the Office of Management and Budget under control number 1210–0016)