29 C.F.R. § 2520.103-10 — Annual report financial schedules.

(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.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-2520.103-10&asof=1997-07-01 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.