Include notes

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) · in effect Jul 1, 1997 to Jul 1, 2000 · last amended by 43 FR 10150, Mar. 10, 1978
(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.
Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-2520.104-43&asof=1997-07-01 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.