Code of Federal Regulations · Section
§ 2520.104-25 — -25 Exemption From Reporting And Disclosure For Day Care Centers
29 C.F.R. § 2520.104-25
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Under the authority of section 104(a)(3) of the Act, day care centers are exempted from the reporting and disclosure provisions of part 1 of title I of the Act, except for providing plan documents to the Secretary upon request as required under section 104(a)(6) of the Act.
Authorizing Statute
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Annual reports29 U.S.C. § 1023
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Duty of disclosure and reporting29 U.S.C. § 1021
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Qualified pension, profit-sharing, and stock bonus plans26 U.S.C. § 401
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Coverage29 U.S.C. § 1003
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Civil enforcement29 U.S.C. § 1132