Print This Page
E-mail This Page
 |
Content Last Revised: 04/04/1978 |
 |
Code of Federal Regulations Pertaining to U.S. Department of Labor |
| Labor |
|
| Pension and Welfare Benefits Administration, Department of Labor |
|
|
| Rules and Regulations for Reporting and Disclosure |
|
|
|
| Reporting Requirements |
29 CFR 2520.104a-6 - Annual reporting for plans which are part of a group insurance arrangement.
- Section Number: 2520.104a-6
- Section Name: Annual reporting for plans which are part of a group insurance arrangement.
(a) General. A trust or other entity described in Sec. 2520.104-
43(b) that files an annual report in accordance with the terms of
subsections (b) and (c) shall be deemed to have filed such report in
accordance with Sec. 2520.104a-6 for purposes of Sec. 2520.104-43.
(b) Date of filing. The annual report shall be filed within:
(1) Eleven and one-half months after the close of the fiscal year of
the trust or other entity described in Sec. 2520.104-43 which begins in
1975 or December 15, 1977, whichever is later; and
(2) Seven months after the close of the fiscal year of the trust or
other entity which begins after December 31, 1975, unless extended. See
``When to file'' instructions of the appropriate Annual Return/Report
Form.
(c) Where to file. The annual report prescribed in Sec. 2520.103-2
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]
|
|
|
