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Pension Resource

29 C.F.R. § 2520.104a-5

Annual reporting filing requirements.
CFR 2001 annual edition (revised as of 2001-07-01) · superseded Jul 1, 2002 · last amended by 43 FR 14010, Apr. 4, 1978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) Filing obligation. Except as provided in § 2520.104a-6, the administrator of an employee benefit plan required to file an annual report pursuant to section 104(a)(1)(A) of the Act shall file an annual report containing the items prescribed in § 2520.103-1 within:
(1) Eleven and one half months after the close of the plan year which begins in 1975, or December 15, 1977, whichever is later; and
(2) Seven months after the close of any plan year which begins after December 31, 1975, unless extended. See “When to file” instructions of the appropriate Annual Return/Report Form.
(b) Where to file. The annual report described in § 2520.103-1 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-5 — Annual reporting filing requirements. · CFR 2001 annual edition (revised as of 2001-07-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-2520.104a-5&asof=1995-05-30 · printed Oct 16, 2026
On this page
  • (a) Filing obligation.
  • (b) 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 4 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
  • 86 FR 51284Proposed Sep 15, 2021 — Annual Reporting and Disclosure Comments due Nov 1, 2021
  • 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, 2002CFR 2001 annual edition (revised as of 2001-07-01) run 12743 FR 14010, Apr. 4, 1978View
Jul 1, 2002Feb 23, 2023eCFR amendment effective 2017-01-01 run 2667 FR 777, Jan. 7, 2002View · Redline (sign in)
Feb 24, 2023Apr 24, 2023eCFR amendment effective 2023-02-24 run 2667 FR 777, Jan. 7, 2002View · Redline (sign in)
Apr 25, 2023currenteCFR amendment effective 2023-04-25 run 288 FR 11812, Feb. 24, 2023View · Redline (sign in)
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