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Pension Resource

29 C.F.R. § 2520.104a-6

Annual reporting for plans which are part of a group insurance arrangement.
eCFR amendment effective 2017-01-01 · current · last amended by 43 FR 14010, Apr. 4, 1978
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The earliest stored text of this section is effective Jul 1, 1997. Showing that version.
(a) General. A trust or other entity described in § 2520.104-43(b) that files an annual report in accordance with the terms of subsections (b) and (c) shall be deemed to have filed such report in accordance with § 2520.104a-6 for purposes of § 2520.104-43.
(b) Date of filing. The annual report shall be filed within:
(1) Eleven and one-half months after the close of the fiscal year of the trust or other entity described in § 2520.104-43 which begins in 1975 or December 15, 1977, whichever is later; and
(2) Seven months after the close of the fiscal year of the trust or other entity which begins after December 31, 1975, unless extended. See “When to file” instructions of the appropriate Annual Return/Report Form.
(c) Where to file. The annual report prescribed in § 2520.103-2 shall be filed in accordance with and at the address provided in the instructions to the Annual Return/Report Form.
Source credit, amendments & notes

[43 FR 10152, Mar. 10, 1978; 43 FR 14010, Apr. 4, 1978]

29 C.F.R. § 2520.104a-6 — Annual reporting for plans which are part of a group insurance arrangement. · eCFR amendment effective 2017-01-01 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-2520.104a-6&asof=1994-12-08 · printed Oct 16, 2026
On this page
  • (a) General.
  • (b) Date of filing.
  • (c) Where to file.
Implements
ERISA § 104 (29 U.S.C. § 1024) Filing with Secretary and furnishing information to participants and certain employers
Cited by (code & regs)
Guidance addressing this section

No documents are primarily about this section.

Also cited in 2 other documents
Department of Labor (EBSA)
Final Rules
  • 88 FR 11793 Feb 24, 2023 — Annual Reporting and Disclosure
Proposed Rules
  • 86 FR 51284Proposed Sep 15, 2021 — Annual Reporting and Disclosure Comments due Nov 1, 2021

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Jul 1, 1997currenteCFR amendment effective 2017-01-01 run 243 FR 14010, Apr. 4, 1978View
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