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Content Last Revised: 01/07/2002 |
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Code of Federal Regulations Pertaining to U.S. Department of Labor |
| Labor |
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| Pension and Welfare Benefits Administration, Department of Labor |
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| Rules and Regulations for Reporting and Disclosure |
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| Reporting Requirements |
(a) Filing obligation. Except as provided in Sec. 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 Sec. 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 Sec. 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]