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1. 88 FR 11793 — Annual Reporting and Disclosure
   ERISAFinal Rules (FR)Feb 24, 2023★ strong match
   ment and the States. List of Subjects in 29 CFR Part 2520 Accounting Employee benefit plans Freedom of information Pensions Public assistance programs Reporting and recordkeeping requirements For the reasons discussed in the preamble, 29 CFR part 2520 is amended as follows: PART 2520—RULES AND REGULATIONS FOR REPORTING…
2. 86 FR 51284 — Annual Reporting and Disclosure
   ERISAProposed Rules (FR)Proposed Sep 15, 2021★ strong match
   ollows: PART 2520—RULES AND REGULATIONS FOR REPORTING AND DISCLOSURE 1. The authority citation for part 2520 is revised to read as follows: Authority: 29 U.S.C. 1002(44), 1021-1025, 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, …
3. 81 FR 47496 — Annual Reporting and Disclosure
   ERISAProposed Rules (FR)Proposed Jul 21, 2016
   …cy of plan investments in such pooled investment vehicles. The DOL proposes revising language to 29 CFR 2520.103-3, 29 CFR 2520.103-4, and 29 CFR 103-1(e) to reflect those changes. 4. Section 2520.103-6
4. 89 FR 43636 — Abandoned Plan Regulations
   ERISAFinal Rules (FR)May 17, 2024★ strong match
   ollows: PART 2520—RULES AND REGULATIONS FOR REPORTING AND DISCLOSURE 1. The authority citation for part 2520 is revised to read as follows: Authority: 29 U.S.C. 1021-1025, 1027, 1029-31, 1059, 1134 and 1135; and Secretary of Labor's Order 1-2011, 77 FR 1088 (Jan. 9, 2012). Sec. 2520.101-2 also issued under 29 U.S.C. 11…
5. 78 FR 13781 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities
   ERISAFinal Rules (FR)Mar 1, 2013★ strong match
   he reasons set out in the preamble, part 2520 of Chapter XXV of Title 29 of the Code of Federal Regulations is amended as follows: PART 2520—[AMENDED] 1. The authority citation for part 2520 is revised to read as follows: Authority: 29 U.S.C. 1021-1024, 1027, 1029-31, 1059, 1134 and 1135; Secretary of Labor's Order 1-2…
6. 88 FR 31608 — Annual Reporting and Disclosure
   ERISAFinal Rules (FR)May 18, 2023★ strong match
   … the 30-day delay in effective date after issuance of a substantive rule.[5] List of Subjects in 29 CFR Part 2520 Accounting Employee benefit plans Freedom of information Pensions Public assistance programs Reporting and recordkeeping requirements For the reasons discussed in the preamble, 29 CFR part 2520 is amended a…
7. 91 FR 9213 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors
   ERISAProposed Rules (FR)Proposed Feb 25, 2026★ strong match
   in the preamble, the Department of Labor proposes to amend 29 CFR chapter XXV as follows: PART 2520—RULES AND REGULATIONS FOR REPORTING AND DISCLOSURE 1. The authority citation for part 2520 continues to read as follows: Authority: 29 U.S.C. 1021-1025, 1027, 1029-31, 1059, 1134 and 1135; and Secretary of Labor's Order …
8. 81 FR 47534 — Proposed Revision of Annual Information Return/Reports
   ERISAProposed Rules (FR)Proposed Jul 21, 2016
   …age an Independent Qualified Public Accountant (IQPA) pursuant to ERISA section 103(a)(3)(A) and 29 CFR 2520.103-1(b). This requirement also applies to a Form 5500 Annual Return/Report filed for a 103-12 IE and for a GIA (see 29 CFR 2520.103-12 and 29 CFR 2520.103-2). The IQPA's report must be attached to the Form 5500…
9. 77 FR 74063 — Amendments to the Abandoned Plan Regulations
   ERISAProposed Rules (FR)Proposed Dec 12, 2012★ strong match
   ollows: PART 2520—RULES AND REGULATIONS FOR REPORTING AND DISCLOSURE 1. The authority citation for part 2520 is revised to read as follows: Authority: 29 U.S.C. 1021-1025, 1027, 1029-31, 1059, 1134 and 1135; and Secretary of Labor's Order 1-2011, 77 FR 1088 (Jan. 9, 2012). Sec. 2520.101-2 also issued under 29 U.S.C. 11…
10. 76 FR 76222 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities
    ERISAProposed Rules (FR)Proposed Dec 6, 2011
    …es when abusive MEWAs become insolvent and fail to reimburse medical claims. List of Subjects in 29 CFR Part 2520 Accounting Employee benefit plans Pensions Reporting and recordkeeping requirements DEPARTMENT OF LABOR Employee Benefits Security Administration 29 CFR Chapter XXV For the reasons set out in the preamble, …
11. 29 C.F.R. § 2520.103-11(b)(3)(ii) — Use of electronic media for maintenance and retention of records.
    ERISARegulationsJan 1, 2017★ strong match
    …e of loans or fixed income obligations in default required by section 103(b)(3)(E) of the Act and § 2520.103-10(b)(4); (b)(3)(iii) (iii) The schedule of leases in default or classified as uncollectible required by section 103(b)(3)(F) of the Act and § 2520.103-10(b)(5); or (b)(3)(iv) (iv) The schedule of reportable tra…
12. 29 C.F.R. § 2520.102-1 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
13. 29 C.F.R. § 2520.101-4 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
14. 91 FR 46602 — Electronic Disclosure by Group Health Plans Under ERISA
    ERISAProposed Rules (FR)Proposed Jul 23, 2026
    amble, the Department of Labor proposes to amend 29 CFR parts 2520 and 2560 as set forth below: PART 2520—RULES AND REGULATIONS FOR GROUP HEALTH PLANS 1. The authority citation for part 2520 is revised to read as follows: Authority: 29 U.S.C. 1021-1025, 1027, 1029-1031, 1059, and 1134-1135; and Secretary of Labor's Ord…
15. 29 C.F.R. § 2520.104-28 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
16. 29 C.F.R. § 2520.104a-7 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
17. 29 C.F.R. § 2520.104-43(b) — Exemption from annual reporting requirement for certain group insurance arrangements.
    ERISARegulationsJan 1, 2017
    …n applies only to a welfare plan for a plan year in which (i) such plan meets the requirements of § 2520.104-21, except the requirement that the plan cover fewer than 100 participants at the beginning of the plan year, and (b)(1)(ii) (ii) An annual report containing the items set forth in § 2520.103-2 has been filed wi…
18. 29 C.F.R. § 2520.104-45 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
19. 29 C.F.R. § 2530.205 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
20. 29 C.F.R. § 2530.207-2530.209 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]