§ 2520.104-28 — -28 [reserved]

Authorizing Statute

• Annual reports

  29 U.S.C. § 1023
• Duty of disclosure and reporting

  29 U.S.C. § 1021
• Qualified pension, profit-sharing, and stock bonus plans

  26 U.S.C. § 401
• Coverage

  29 U.S.C. § 1003
• Civil enforcement

  29 U.S.C. § 1132