29 C.F.R. § 2520.104a-5

Annual reporting filing requirements.

eCFR amendment effective 2023-04-25 · current text · last amended by 88 FR 11812, Feb. 24, 2023

(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:

(1) [Reserved]

(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.

[43 FR 10152, Mar. 10, 1978; 43 FR 14010, Apr. 4, 1978; 67 FR 777, Jan. 7, 2002; 88 FR 11812, Feb. 24, 2023]

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-2520.104a-5 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.