29 CFR 2520.104a-5 - Annual reporting filing requirements.
(a)Filing obligation. Except as provided in § 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 § 2520. 103-1 within:
(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 § 2520. 103-1 shall be filed in accordance with and at the address provided in the instructions to the Annual Return/Report Form.
- 29 CFR 2520.103-5 — Transmittal and Certification of Information to Plan Administrator for Annual Reporting Purposes.
- 29 CFR 2520.103-12 — Limited Exemption and Alternative Method of Compliance for Annual Reporting of Investments in Certain Entities.
- 29 CFR 2520.104-44 — Limited Exemption and Alternative Method of Compliance for Annual Reporting by Unfunded Plans and by Certain Insured Plans.