PART 2520 - RULES AND REGULATIONS FOR REPORTING AND DISCLOSURE
- Subpart A - General Reporting and Disclosure Requirements (§§ 2520.101-1 — 2520.101-6)
- Subpart B - Contents of Plan Descriptions and Summary Plan Descriptions (§§ 2520.102-1 — 2520.102-4)
- Subpart C - Annual Report Requirements (§§ 2520.103-1 — 2520.103-13)
- Subpart D - Provisions Applicable to Both Reporting and Disclosure Requirements
- § 2520.104-1 General
- §§ 2520.104-2--2520.104-3 [Reserved]
- § 2520.104-4 Alternative method of compliance for certain successor pension plans
- §§ 2520.104-5--2520.104-6 [Reserved]
- § 2520.104-20 Limited exemption for certain small welfare plans
- § 2520.104-21 Limited exemption for certain group insurance arrangements
- § 2520.104-22 Exemption from reporting and disclosure requirements for apprenticeship and training plans
- § 2520.104-23 Alternative method of compliance for pension plans for certain selected employees
- § 2520.104-24 Exemption for welfare plans for certain selected employees
- § 2520.104-25 Exemption from reporting and disclosure for day care centers
- § 2520.104-26 Limited exemption for certain unfunded dues financed welfare plans maintained by employee organizations
- § 2520.104-27 Alternative method of compliance for certain unfunded dues financed pension plans maintained by employee organizations
- § 2520.104-28 [Reserved]
- § 2520.104-41 Simplified annual reporting requirements for plans with fewer than 100 participants
- § 2520.104-42 Waiver of certain actuarial information in the annual report
- § 2520.104-43 Exemption from annual reporting requirement for certain group insurance arrangements
- § 2520.104-44 Limited exemption and alternative method of compliance for annual reporting by unfunded plans and by certain insured plans
- § 2520.104-45 [Reserved]
- § 2520.104-46 Waiver of examination and report of an independent qualified public accountant for employee benefit plans with fewer than 100 participants
- § 2520.104-47 Limited exemption and alternative method of compliance for filing of insurance company financial reports
- § 2520.104-48 Alternative method of compliance for model simplified employee pensions - IRS Form 5305-SEP
- § 2520.104-49 Alternative method of compliance for certain simplified employee pensions
- § 2520.104-50 Short plan years, deferral of accountant's examination and report
- Subpart E - Reporting Requirements
- § 2520.104a-1 Filing with the Secretary of Labor
- § 2520.104a-2 Electronic filing of annual reports
- §§ 2520.104a-3--2520.104a-4 [Reserved]
- § 2520.104a-5 Annual reporting filing requirements
- § 2520.104a-6 Annual reporting for plans which are part of a group insurance arrangement
- § 2520.104a-7 [Reserved]
- § 2520.104a-8 Requirement to furnish documents to the Secretary of Labor on request
- Subpart F - Disclosure Requirements
- § 2520.104b-1 Disclosure
- § 2520.104b-2 Summary plan description
- § 2520.104b-3 Summary of material modifications to the plan and changes in the information required to be included in the summary plan description
- § 2520.104b-4 Alternative methods of compliance for furnishing the summary plan description and summaries of material modifications of a pension plan to a retired participant, a separated participant with vested benefits, and a beneficiary receiving benefits
- § 2520.104b-10 Summary Annual Report
- § 2520.104b-30 Charges for documents
- § 2520.104b-31 Alternative method for disclosure through electronic media - Notice-and-access
- § 2520.105-3 xxx
- Appendixes A and B to Subpart F of Part 2520 - xxx
- Subpart G - Recordkeeping Requirements (§ 2520.107-1)