Brief Case
Pension Resource

29 C.F.R. § 2520.104a-2

Electronic filing of annual reports.
CFR 2007 annual edition (revised as of 2007-07-01) · superseded Jul 1, 2008 · last amended by 71 FR 41368, July 21, 2006
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The earliest stored text of this section is effective Jul 1, 2007. Showing that version.
(a) Any annual report (including any accompanying statements or schedules) filed with the Secretary under part 1 of title I of the Act for any plan year (or reporting year, in the case of common or collective trusts, pooled separate accounts, and similar non-plan entities) beginning on or after January 1, 2008, shall be filed electronically in accordance with the instructions applicable to such report, and such other guidance as the Secretary may provide.
(b) Nothing in paragraph (a) of this section is intended to alter or affect the duties of any person to retain records or to disclose information to participants, beneficiaries, or the Secretary.
Source credit, amendments & notes

[71 FR 41368, July 21, 2006]

29 C.F.R. § 2520.104a-2 — Electronic filing of annual reports. · CFR 2007 annual edition (revised as of 2007-07-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-2520.104a-2&asof=1998-01-26 · printed Oct 16, 2026
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  • (a) (a) Any annual report (including any accompanying statement…
  • (b) (b) Nothing in paragraph (a) of this section is intended to…
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 6 other documents
Department of Labor (EBSA)
Final Rules
  • 88 FR 11793 Feb 24, 2023 — Annual Reporting and Disclosure
Proposed Rules
  • 86 FR 51284Proposed Sep 15, 2021 — Annual Reporting and Disclosure Comments due Nov 1, 2021
IRS / Treasury
Final Rules
  • 88 FR 11754 Feb 23, 2023 — Electronic-Filing Requirements for Specified Returns and Other Documents
Proposed Rules
  • 86 FR 39910Proposed Jul 23, 2021 — Electronic-Filing Requirements for Specified Returns and Other Documents Comments due Sep 21, 2021
  • 78 FR 53704Proposed Aug 30, 2013 — Employee Retirement Benefit Plan Returns Required on Magnetic Media
  • 77 FR 37352Proposed Jun 21, 2012 — Reporting and Notice Requirements for Deferred Vested Benefits Under Section 6057

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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, 2007Jun 30, 2008CFR 2007 annual edition (revised as of 2007-07-01) run 12771 FR 41368, July 21, 2006View
Jul 1, 2008currenteCFR amendment effective 2017-01-01 run 272 FR 64729, Nov. 16, 2007View · Redline (sign in)
Provision-level history (blame)