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

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  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 - 2520.103-13)
  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. Subpart E - Reporting Requirements (§§ - )
  29. § 2520.104a-1 Filing with the Secretary of Labor.
  30. § 2520.104a-2 Electronic filing of annual reports.
  31. §§ 2520.104a-3--2520.104a-4 [Reserved]
  32. § 2520.104a-5 Annual reporting filing requirements.
  33. § 2520.104a-6 Annual reporting for plans which are part of a group insurance arrangement.
  34. § 2520.104a-7 [Reserved]
  35. § 2520.104a-8 Requirement to furnish documents to the Secretary of Labor on request.
  36. Subpart F - Disclosure Requirements (§§ - )
  37. § 2520.104b-1 Disclosure.
  38. § 2520.104b-2 Summary plan description.
  39. § 2520.104b-3 Summary of material modifications to the plan and changes in the information required to be included in the summary plan description.
  40. § 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.
  41. § 2520.104b-10 Summary Annual Report.
  42. § 2520.104b-30 Charges for documents.
  43. § 2520.104b-31 Alternative method for disclosure through electronic media - Notice-and-access.
  44. §§ 2520.105-1--2520.105-2 [Reserved]
  45. § 2520.105-3 Lifetime income disclosure for individual account plans.
  46. Appendix A to Subpart F of Part 2520 - Model Benefit Statement Supplement
  47. Appendix B to Subpart F of Part 2520 - Model Benefit Statement Supplement - Plans That Offer Distribution Annuities
  48. Subpart G - Recordkeeping Requirements (§ 2520.107-1)
Authority:
29 U.S.C. 1021-1025, 1027, 1029-1031, 1059, 1134 and 1135. Secretary of Labor's Order 1-2011, 77 FR 1088 (January 9, 2012). Sec. 2520.101-2 also issued under 29 U.S.C. 1132, 1181-1183, 1181 note, 1185, 1185a-b, 1191, and 1191a-c. Secs. 2520.102-3, 2520.104b-1 and 2520.104b-3 also issued under 29 U.S.C. 1003, 1181-1183, 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, 111 Stat. 788. Sec. 2520.101-5 also issued under sec. 501 of Pub. L. 109-280, 120 Stat. 780, and sec. 105(a), Pub. L. 110-458, 122 Stat. 5092.
(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)

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