29 C.F.R. § 2520.104-41

Simplified annual reporting requirements for plans with fewer than 100 participants.

CFR 1999 annual edition (revised as of 1999-07-01) · in effect Jul 1, 1997 to Jul 1, 2000 · last amended by 54 FR 8629, Mar. 1, 1989

(a) General.

(1) Under the authority of section 104(a)(2)(A), the Secretary of Labor may prescribe simplified annual reporting for employee pension benefit plans with fewer than 100 participants.

(2) Under the authority of section 104(a)(3), the Secretary of Labor may provide a limited exemption for any employee welfare benefit plan with respect to certain annual reporting requirements.

(b) Application. The administrator of an employee pension or welfare benefit plan which covers fewer than 100 participants at the beginning of the plan year and is required to file an annual report under section 104(a)(1)(A) of the Act and § 2520.104a-5 shall, except as permitted under § 2520.103-1(d), file the simplified annual report described in paragraph (c) of this section.

(c) Contents. The administrator of an employee pension or welfare benefit plan which covers fewer than 100 participants shall file a Form 5500-C “Return-Report of Employee Benefit Plan (with fewer than 100 participants),” or, as appropriate, a Form 5500-R “Registration Statement of Employee Benefit Plan (with fewer than 100 participants),” in the manner prescirbed in § 2520.104a-5.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-2520.104-41&asof=1998-01-26 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.