Section 2520.104a-5 - Annual reporting filing requirements(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.(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