(a) Filing obligation. Except as provided in
§§ 2520.104a-6 and 2520.104a-9, 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.