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Pension Resource

29 C.F.R. § 2520.103-10

Annual report financial schedules.
CFR 1999 annual edition (revised as of 1999-07-01) · superseded Jul 1, 2000 · last amended by 54 FR 8629, Mar. 1, 1989
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(a) General. The administrator of a plan filing an annual report pursuant to 29 CFR 2520.103-1(a)(2) or the report for a group insurance arrangement pursuant to 29 CFR 2520.103-2, shall, as provided in the instructions to the Form 5500 “Annual Return/Report of Employee Benefit Plan (with 100 or more participants)”, include as part of the annual report the separate financial schedules described in paragraph (b) of this section.
(b) Schedules—(1) Assets held for investment. A schedule of all assets held for investment purposes at the end of the plan year (see 29 CFR 2520.103-11).
(2) Assets acquired and disposed within the plan year. A schedule of all assets acquired and disposed of within the plan year (see 29 CFR 2520.103-11).
(3) Party in interest transactions.
(i) Except as provided in paragraph (b)(3)(ii) of this section, a schedule of each transaction involving a person known to be a party in interest.
(ii) Do not include—
(A) A transaction to which a statutory exemption under part 4 of title I applies;
(B) A transaction to which an administrative exemption under section 408(a) of the Act applies; or
(C) A transaction to which the exemptions of section 4975(c) or 4975(d) of the Internal Revenue Code of 1954, as amended, applies.
(4) Obligations in default. A schedule of all loans or fixed income obligations which were in default as of the end of the plan year or were classified during the year as uncollectible.
(5) Leases in default. A schedule of all leases which were in default or were classified during the year as uncollectible.
(6) Reportable transactions. A schedule of all reportable transactions as defined in § 2520.103-6.
Source credit, amendments & notes

[54 FR 8629, Mar. 1, 1989]

29 C.F.R. § 2520.103-10 — Annual report financial schedules. · CFR 1999 annual edition (revised as of 1999-07-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-2520.103-10&asof=1997-07-01 · printed Oct 16, 2026
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  • (a) General.
  • (b) (b) Schedules—(1) Assets held for investment. A schedule of…
Implements
ERISA § 103 (29 U.S.C. § 1023) Annual reports
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Also cited in 5 other documents
IRS / Treasury
Final Rules
Department of Labor (EBSA)
Final Rules
  • 88 FR 11793 Feb 24, 2023 — Annual Reporting and Disclosure
Proposed Rules
  • 86 FR 51488Proposed Sep 15, 2021 — Proposed Revision of Annual Information Return/Reports Comments due Nov 1, 2021 (b)(b)(1)
  • 86 FR 51284Proposed Sep 15, 2021 — Annual Reporting and Disclosure Comments due Nov 1, 2021
  • 81 FR 47496Proposed Jul 21, 2016 — Annual Reporting and Disclosure Comments due Oct 4, 2016
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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 12754 FR 8629, Mar. 1, 1989View
Jul 1, 2000Dec 31, 2016CFR 2016 annual edition (revised as of 2016-07-01) run 12765 FR 21083, Apr. 19, 2000View · Redline (sign in)
Jan 1, 2017Feb 23, 2023eCFR amendment effective 2017-01-01 run 2665 FR 21083, Apr. 19, 2000View · Redline (sign in)
Feb 24, 2023Apr 24, 2023eCFR editorial change effective 2023-02-24 run 2665 FR 21083, Apr. 19, 2000View · Redline (sign in)
Apr 25, 2023currenteCFR amendment effective 2023-04-25 run 288 FR 11811, Feb. 24, 2023View · Redline (sign in)
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