29 C.F.R. § 2520.104a-5
Annual reporting filing requirements.
eCFR amendment effective 2023-02-24 · in effect Feb 24, 2023 to Apr 25, 2023 · last amended by 67 FR 777, Jan. 7, 2002
Link to an amendment published at 88 FR 11812, Feb. 24, 2023.
(a) Filing obligation. Except as provided in
§ 2520.104a-6, the administrator of an employee benefit plan required to file an annual report pursuant to
section 104(a)(1) of the Act shall file an annual report containing the items prescribed in
§ 2520.103-1 within:
(2) Seven months after the close of any plan year which begins after December 31, 1975, unless extended. See “When to file” instructions of the appropriate Annual Return/Report Form.
(b) Where to file. The annual report described in
§ 2520.103-1 shall be filed in accordance with and at the address provided in the instructions to the Annual Return/Report Form.