Brief Case
Pension Resource

29 C.F.R. § 2520.104-41

Simplified annual reporting requirements for plans with fewer than 100 participants.
eCFR amendment effective 2017-01-01 · current · last amended by 78 FR 13796, Mar. 1, 2013
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Amended effective Jul 1, 2013 by 78 FR 13796, Mar. 1, 2013. See what changed
(a) General.
(1) Under the authority of section 104(a)(2)(A), the Secretary of Labor may prescribe simplified annual reporting for employee pension benefit plans with fewer than 100 participants.
(2) Under the authority of section 104(a)(3), the Secretary of Labor may provide a limited exemption for any employee welfare benefit plan with respect to certain annual reporting requirements.
(b) Application. The administrator of an employee pension or welfare benefit plan which covers fewer than 100 participants at the beginning of the plan year and the administrator of an employee pension or welfare benefit plan described in § 2520.103-1(d) may file the simplified annual report described in paragraph (c) of this section in lieu of the annual report described in § 2520.103-1(b).
(c) Contents. The administrator of an employee pension or welfare benefit plan described in paragraph (b) of this section shall file, in the manner described in § 2520.104a-5, a completed Form 5500 “Annual Return/Report of Employee Benefit Plan” including, if applicable, the information described in § 2520.103-1(f) or, to the extent eligible, a completed Form 5500-SF “Short Form Annual Return/Report of Small Employee Benefit Plan,” and any required schedules or statements prescribed by the instructions to the applicable form, and, unless waived by § 2520.104-44 or § 2520.104-46, a report of an independent qualified public accountant meeting the requirements of § 2520.103-1(b).
Source credit, amendments & notes

[43 FR 10150, Mar. 10, 1978, as amended at 45 FR 51446, Aug. 1, 1980; 54 FR 8629, Mar. 1, 1989; 65 FR 21084, Apr. 19, 2000; 65 FR 62973, Oct. 19, 2000; 78 FR 13796, Mar. 1, 2013]

29 C.F.R. § 2520.104-41 — Simplified annual reporting requirements for plans with fewer than 100 participants. · eCFR amendment effective 2017-01-01 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-2520.104-41 · printed Oct 16, 2026
On this page
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 6 other documents
Department of Labor (EBSA)
Proposed Rules
  • 91 FR 9213Proposed Feb 25, 2026 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors Comments due Apr 27, 2026
  • 91 FR 4348Proposed Jan 30, 2026 — Improving Transparency Into Pharmacy Benefit Manager Fee Disclosure Comments due Mar 31, 2026
  • 76 FR 76222Proposed Dec 6, 2011 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities Comments due Mar 5, 2012
Final Rules
  • 85 FR 31884 May 27, 2020 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA
  • 78 FR 13781 Mar 1, 2013 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities
IRS / Treasury
Final Rules
  • 88 FR 11984 Feb 24, 2023 — Annual Information Return/Reports

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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, 2000Jun 30, 2001CFR 2000 annual edition (revised as of 2000-07-01) run 12765 FR 21084, Apr. 19, 2000View · Redline (sign in)
Jul 1, 2001Jun 30, 2013CFR 2012 annual edition (revised as of 2012-07-01) run 12765 FR 62973, Oct. 19, 2000View · Redline (sign in)
Jul 1, 2013currenteCFR amendment effective 2017-01-01 run 278 FR 13796, Mar. 1, 2013View · Redline (sign in)
Provision-level history (blame)