Code of Federal Regulations · Section
§ 2520.104a-5 — a-5 Annual Reporting Filing Requirements
29 C.F.R. § 2520.104a-5
View:
(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:
(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.
Authorizing Statute
-
Annual reports29 U.S.C. § 1023
-
Duty of disclosure and reporting29 U.S.C. § 1021
-
Qualified pension, profit-sharing, and stock bonus plans26 U.S.C. § 401
-
Coverage29 U.S.C. § 1003
-
Civil enforcement29 U.S.C. § 1132