Subpart D - PROVISIONS APPLICABLE TO BOTH REPORTING AND DISCLOSURE REQUIREMENTS
- Section 2520.104-1 - General
- Section 2520.104-2 - 2520.104-3 - Reserved
- Section 2520.104-4 - Alternative method of compliance for certain successor pension plans
- Section 2520.104-5 - 2520.104-6 - Reserved
- Section 2520.104-20 - Limited exemption for certain small welfare plans
- Section 2520.104-21 - Limited exemption for certain group insurance arrangements
- Section 2520.104-22 - Exemption from reporting and disclosure requirements for apprenticeship and training plans
- Section 2520.104-23 - Alternative method of compliance for pension plans for certain selected employees
- Section 2520.104-24 - Exemption for welfare plans for certain selected employees
- Section 2520.104-25 - Exemption from reporting and disclosure for day care centers
- Section 2520.104-26 - Limited exemption for certain unfunded dues financed welfare plans maintained by employee organizations
- Section 2520.104-27 - Alternative method of compliance for certain unfunded dues financed pension plans maintained by employee organizations
- Section 2520.104-28 - Reserved
- Section 2520.104-41 - Simplified annual reporting requirements for plans with fewer than 100 participants
- Section 2520.104-42 - Waiver of certain actuarial information in the annual report
- Section 2520.104-43 - Exemption from annual reporting requirement for certain group insurance arrangements
- Section 2520.104-44 - Limited exemption and alternative method of compliance for annual reporting by unfunded plans and by certain insured plans
- Section 2520.104-45 - Reserved
- Section 2520.104-46 - Waiver of examination and report of an independent qualified public accountant for employee benefit plans with fewer than 100 participants
- Section 2520.104-47 - Limited exemption and alternative method of compliance for filing of insurance company financial reports
- Section 2520.104-48 - Alternative method of compliance for model simplified employee pensions-IRS Form 5305-SEP
- Section 2520.104-49 - Alternative method of compliance for certain simplified employee pensions
- Section 2520.104-50 - Short plan years, deferral of accountant's examination and report
- Section 2520.104-51 - Alternative method of compliance for defined contribution group (DCG) reporting arrangements