Method of filing.
Method of filing. The terminal report described in paragraph (a) shall be filed:
(1) On the most recent Form 5500 available as of the date the qualified termination administrator satisfies the requirements in § 2578.1(d)(2)(i) through § 2578.1(d)(2)(vii) of this chapter; and
(2) In accordance with the Form's instructions pertaining to terminal reports of qualified termination administrators.
29 CFR § 2520.103-13
General. The terminal report required to be filed by the qualified termination administrator pursuant to 2578.1(d)(2)(viii) of this chapter shall consist of the items set forth in paragraph (b) of this section. Such report shall be filed in accordance with the method of filing set forth in paragraph (c) of this section and at the time set forth in paragraph (d) of this section.