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Pension Resource

29 C.F.R. § 2520.104a-9

Annual reporting for defined contribution group (DCG) reporting arrangements.
eCFR amendment effective 2023-04-25 · current · last amended by 88 FR 11812, Feb. 24, 2023
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(a) General. A defined contribution group (DCG) reporting arrangement described in § 2520.104-51(c) that files a consolidated annual report for all the plans participating in the DCG reporting arrangement in accordance with the terms of paragraphs (b) and (c) of this section shall be deemed to have filed such a report in accordance with § 2520.104a-9 for purposes of § 2520.104-51.
(b) Date of filing. The consolidated annual report shall be filed within seven months after the close of the common plan year of all the plans participating in the DCG reporting arrangement, unless extended. See “When to file” instructions of the Form 5500 Annual Return/Report.
(c) Where to file. The consolidated annual report prescribed in § 2520.103-14 shall be filed electronically in accordance with the instructions to the Annual Return/Report Form.
Source credit, amendments & notes

[88 FR 11812, Feb. 24, 2023]

29 C.F.R. § 2520.104a-9 — Annual reporting for defined contribution group (DCG) reporting arrangements. · eCFR amendment effective 2023-04-25 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-2520.104a-9&asof=2023-04-25 · printed Oct 16, 2026
On this page
  • (a) General.
  • (b) Date of filing.
  • (c) Where to file.
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)
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
  • 86 FR 51284Proposed Sep 15, 2021 — Annual Reporting and Disclosure Comments due Nov 1, 2021

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EffectiveThroughSourceAmended by
Feb 24, 2023Apr 24, 2023eCFR amendment effective 2023-02-24 run 26View
Apr 25, 2023currenteCFR amendment effective 2023-04-25 run 288 FR 11812, Feb. 24, 2023View · Redline (sign in)
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