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29 C.F.R. § 2520.103-10

Annual report financial schedules.
CFR 2016 annual edition (revised as of 2016-07-01) · superseded Jan 1, 2017 · last amended by 65 FR 21083, Apr. 19, 2000
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(a) General. The administrator of a plan filing an annual report pursuant to § 2520.103-1(a)(2) or the report for a group insurance arrangement pursuant to § 2520.103-2 shall, as provided in the instructions to the Form 5500 “Annual Return/Report of Employee Benefit Plan,” 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.
(i) A schedule of all assets held for investment purposes at the end of the plan year (see § 2520.103-11) with assets aggregated and identified by:
(A) Identity of issue, borrower, lessor or similar party to the transaction (including a notation as to whether such party is known to be a party in interest);
(B) Description of investment including maturity date, rate of interest, collateral, par, or maturity value;
(C) Cost; and
(D) Current value, and, in the case of a loan, the payment schedule.
(ii) Except as provided in the Form 5500 and the instructions thereto, in the case of assets or investment interests of two or more plans maintained in one trust, all entries on the schedule of assets held for investment purposes that relate to the trust shall be completed by including the plan's allocable portion of the trust.
(2) Assets acquired and disposed within the plan year.
(i) A schedule of all assets acquired and disposed of within the plan year (see § 2520.103-11) with assets aggregated and identified by:
(A) Identity of issue, borrower, issuer or similar party;
(B) Descriptions of investment including maturity date, rate of interest, collateral, par, or maturity value;
(C) Cost of acquisitions; and
(D) Proceeds of dispositions.
(ii) Except as provided in the Form 5500 and the instructions thereto, in the case of assets or investment interests of two or more plans maintained in one trust, all entries on the schedule of assets held for investment purposes that relate to the trust shall be completed by including the plan's allocable portion of the trust.
(3) Party in interest transactions. A schedule of each transaction involving a person known to be a party in interest except do not include:
(i) A transaction to which a statutory exemption under part 4 of title I applies;
(ii) A transaction to which an administrative exemption under section 408(a) of the Act applies; or
(iii) A transaction to which the exemptions of section 4975(c) or 4975(d) of the Internal Revenue Code (Title 26 of the United States Code) 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.
(c) Format requirements for certain schedules. See the instructions to the Form 5500 “Annual Return/Report of Employee Benefit Plan” as to the format requirement for the schedules referred to in paragraphs (b)(1), (b)(2) or (b)(6) of this section.
Source credit, amendments & notes

[65 FR 21083, Apr. 19, 2000]

29 C.F.R. § 2520.103-10 — Annual report financial schedules. · CFR 2016 annual edition (revised as of 2016-07-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-2520.103-10&asof=2016-11-30 · printed Oct 16, 2026
On this page
  • (a) General.
  • (b) Schedules
  • (c) Format requirements for certain schedules.
Implements
ERISA § 103 (29 U.S.C. § 1023) Annual reports
Cited by (code & regs)
Guidance addressing this section

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Also cited in 5 other documents
IRS / Treasury
Final Rules
Department of Labor (EBSA)
Final Rules
  • 88 FR 11793 Feb 24, 2023 — Annual Reporting and Disclosure
Proposed Rules
  • 86 FR 51488Proposed Sep 15, 2021 — Proposed Revision of Annual Information Return/Reports Comments due Nov 1, 2021 (b)(b)(1)
  • 86 FR 51284Proposed Sep 15, 2021 — Annual Reporting and Disclosure Comments due Nov 1, 2021
  • 81 FR 47496Proposed Jul 21, 2016 — Annual Reporting and Disclosure Comments due Oct 4, 2016
Tax Court (0) · DOL/Federal (3)
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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, 2000CFR 1999 annual edition (revised as of 1999-07-01) run 12754 FR 8629, Mar. 1, 1989View
Jul 1, 2000Dec 31, 2016CFR 2016 annual edition (revised as of 2016-07-01) run 12765 FR 21083, Apr. 19, 2000View · Redline (sign in)
Jan 1, 2017Feb 23, 2023eCFR amendment effective 2017-01-01 run 2665 FR 21083, Apr. 19, 2000View · Redline (sign in)
Feb 24, 2023Apr 24, 2023eCFR editorial change effective 2023-02-24 run 2665 FR 21083, Apr. 19, 2000View · Redline (sign in)
Apr 25, 2023currenteCFR amendment effective 2023-04-25 run 288 FR 11811, Feb. 24, 2023View · Redline (sign in)
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