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Code of Federal Regulations Title 29. Labor § 29.2520.104a–5 Annual reporting filing requirements

Current as of January 02, 2025 | Updated by Findlaw Staff

(a) Filing obligation. Except as provided in § 2520.104a–6, 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.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 29. Labor § 29.2520.104a–5 Annual reporting filing requirements - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-29-labor/cfr-sect-29-2520-104a-5/

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