29 C.F.R. § 2520.103-8

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Limitation on scope of accountant's examination.

eCFR amendment effective 2017-01-01 · current

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(a) General. Under the authority of section 103(a)(3)(C) of the Act, the examination and report of an independent qualified public accountant need not extend to any statement or information prepared and certified by a bank or similar institution or insurance carrier. A plan, trust or other entity which meets the requirements of paragraph (b) of this section is not required to have covered by the accountant's examination or report any of the information described in paragraph (c) of this section.

(b) Application. This section applies to any plan, trust or other entity some or all of the assets of which are held by a bank or similar institution or insurance carrier which is regulated and supervised and subject to periodic examination by a State or Federal agency.

(c) Excluded information. Any statements or information certified to by a bank or similar institution or insurance carrier described in paragraph (b) of this section, provided that the statements or information regarding assets so held are prepared and certified to by the bank or insurance carrier in accordance with § 2520.103-5.

29 C.F.R. § 2520.103-8 — Limitation on scope of accountant's examination. · eCFR amendment effective 2017-01-01 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-2520.103-8&asof=1997-07-01 · printed Oct 16, 2026

Implements

ERISA § 103 (29 U.S.C. § 1023) Annual reports

Cited by (code & regs)

29 C.F.R. § 2520.103-1 Contents of the annual report.
29 C.F.R. § 2520.103-2 Contents of the annual report for a group insuran…

Guidance addressing this section

No documents are primarily about this section.

Also cited in 3 other documents

Department of Labor (EBSA)

Proposed Rules

86 FR 51284Proposed Sep 15, 2021 — Annual Reporting and Disclosure Comments due Nov 1, 2021
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

Tax Court (0) · DOL/Federal (3)

DOL and federal courts (3)

Rulings that address this provision

U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. BRANIFF, INC. DOL Office of Administrative Law Judges · Sep 27, 1993 · Decision & Order
Text when decided

Also cite this provision (2)

UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. BRICKLAYERS & ALLIED CRAFTSMEN, LOCAL #7, PENSION PLAN DOL Office of Administrative Law Judges · Apr 28, 1995 · Decision & Order
Text when decided
U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. BAKERY AND CONFECTIONERY WORKERS LOCAL 125 HEALTH AND WELFARE TRUST FUND DOL Office of Administrative Law Judges · Apr 12, 1995 · Decision & Order
Text when decided

No private letter rulings in the library cite this provision yet.

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.

Effective	Through	Source	Amended by
Jul 1, 1997	current	eCFR amendment effective 2017-01-01 run 2		View

Provision-level history (blame)