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Pension Resource

29 C.F.R. § 2520.104-43

Exemption from annual reporting requirement for certain group insurance arrangements.
CFR 1999 annual edition (revised as of 1999-07-01) · superseded Jul 1, 2000 · last amended by 43 FR 10150, Mar. 10, 1978
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(a) General. Under the authority of section 104(a)(3) of the Act, the administrator of an employee welfare benefit plan which meets the requirements of paragraph (b) of this section is not required to file an annual report with the Secretary of Labor as required by section 104(a)(1)(A) of the Act.
(b) Application.
(1) This exemption 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 (ii) an annual report containing the items set forth in § 2520.103-2 has been filed with the Secretary of Labor in accordance with § 2520.104a-6 by the trust or other entity which is the holder of the group insurance contracts by which plan benefits are provided and the conduit for payment of premiums for such policies.
(2) For purposes of this section, the term “trust or other entity” shall be used in place of the term “plan” or “plan administrator” as applicable, in §§ 2520.103-3, 2520.103-4, 2520.103-6, 2520.103-7(b)(1), 2520.103-8, 2520.103-9, 2520.103-10, and 2520.104-45.
(c) Limitation. This provision does not exempt the administrator of an employee benefit plan which meets the requirements of paragraph (b) from furnishing a copy of a summary annual report to participants and beneficiaries of the plan, as required by section 104(b)(3) of the Act.
Source credit, amendments & notes

[43 FR 10150, Mar. 10, 1978]

29 C.F.R. § 2520.104-43 — Exemption from annual reporting requirement for certain group insurance arrangements. · CFR 1999 annual edition (revised as of 1999-07-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-2520.104-43&asof=1995-03-20 · printed Oct 16, 2026
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Implements
ERISA § 104 (29 U.S.C. § 1024) Filing with Secretary and furnishing information to participants and certain employers
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Also cited in 5 other documents
Department of Labor (EBSA)
Final Rules
  • 88 FR 11793 Feb 24, 2023 — Annual Reporting and Disclosure
  • 78 FR 13781 Mar 1, 2013 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities
Proposed Rules
  • 81 FR 47534Proposed Jul 21, 2016 — Proposed Revision of Annual Information Return/Reports Comments due Oct 4, 2016
  • 81 FR 47496Proposed Jul 21, 2016 — Annual Reporting and Disclosure Comments due Oct 4, 2016
  • 76 FR 76222Proposed Dec 6, 2011 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities Comments due Mar 5, 2012

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Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

EffectiveThroughSourceAmended by
Jul 1, 1997Jun 30, 2000CFR 1999 annual edition (revised as of 1999-07-01) run 12743 FR 10150, Mar. 10, 1978View
Jul 1, 2000Jun 30, 2002CFR 2001 annual edition (revised as of 2001-07-01) run 12765 FR 21084, Apr. 19, 2000View · Redline (sign in)
Jul 1, 2002currenteCFR amendment effective 2017-01-01 run 267 FR 777, Jan. 7, 2002View · Redline (sign in)
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