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Pension Resource

29 C.F.R. § 2520.104-27

Alternative method of compliance for certain unfunded dues financed pension plans maintained by employee organizations.
eCFR amendment effective 2017-01-01 · current · last amended by 67 FR 777, Jan. 7, 2002
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(a) Scope. Under the authority of section 110 of the Act, a pension benefit plan that meets the requirements of paragraph (b) of this section is exempted from the provisions of the Act that require filing with the Secretary an annual report and furnishing a summary annual report to participants and beneficiaries receiving benefits. Such plans may use a simplified method of reporting and disclosure to comply with the requirement to furnish a summary plan description to participants and beneficiaries receiving benefits, as follows:
(1) In lieu of filing an annual report with the Secretary or distributing a summary annual report, a filing is made of Report Form LM-2 or LM-3, pursuant to the Labor-Management Reporting and Disclosure Act (LMRDA) and regulations thereunder, and
(2) In lieu of a summary plan description, the employee organization constitution or bylaws may be furnished in accordance with § 2520.104b-2 to participants and beneficiaries together with any supplement to such document necessary to meet the requirements of §§ 2520.102-2 and 2520.102-3.
(b) Application. This exemption is available only to pension benefit plans maintained by an employee organization, as that term is defined in section 3(4) of the Act, paid for out of the employee organization's general assets, which are derived wholly or partly from membership dues, and which cover employee organization members and their beneficiaries.
(c) Limitations. This exemption does not exempt the administrator from any other requirement of part 1 of title I of the Act.
Source credit, amendments & notes

[42 FR 37184, July 19, 1977, as amended at 67 FR 777, Jan. 7, 2002]

29 C.F.R. § 2520.104-27 — Alternative method of compliance for certain unfunded dues financed pension plans maintained by employee organizations. · eCFR amendment effective 2017-01-01 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-2520.104-27&asof=2002-07-01 · printed Oct 16, 2026
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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

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Also cited in 3 other documents
Department of Labor (EBSA)
Proposed Rules
  • 81 FR 47534Proposed Jul 21, 2016 — Proposed Revision of Annual Information Return/Reports Comments due Oct 4, 2016
  • 75 FR 70625Proposed Nov 18, 2010 — Annual Funding Notice for Defined Benefit Plans Comments due Jan 18, 2011
Final Rules
  • 80 FR 5626 Feb 2, 2015 — Annual Funding Notice for Defined Benefit Plans

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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, 1997Jun 30, 2002CFR 2001 annual edition (revised as of 2001-07-01) run 12742 FR 37184, July 19, 1977View
Jul 1, 2002currenteCFR amendment effective 2017-01-01 run 267 FR 777, Jan. 7, 2002View · Redline (sign in)
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