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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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| Subpart D | Provisions Applicable to Both Reporting and Disclosure Requirements |
Sec.
Name
General.
Alternative method of compliance for certain successor pension plans.
Limited exemption for certain small welfare plans.
Limited exemption for certain group insurance arrangements.
Exemption from reporting and disclosure requirements for apprenticeship and training plans.
Alternative method of compliance for pension plans for certain selected employees.
Exemption for welfare plans for certain selected employees.
Exemption from reporting and disclosure for day care centers.
Limited exemption for certain unfunded dues financed welfare plans maintained by employee organizations.
Alternative method of compliance for certain unfunded dues financed pension plans maintained by employee organizations.
Simplified annual reporting requirements for plans with fewer than 100 participants.
Waiver of certain actuarial information in the annual report.
Exemption from annual reporting requirement for certain group insurance arrangements.
Limited exemption and alternative method of compliance for annual reporting by unfunded plans and by certain insured plans.
Waiver of examination and report of an independent qualified public accountant for employee benefit plans with fewer than 100 participants.
Limited exemption and alternative method of compliance for filing of insurance company financial reports.
Alternative method of compliance for model simplified employee pensions--IRS Form 5305-SEP.
Alternative method of compliance for certain simplified employee pensions.
Short plan years, deferral of accountant's examination and report.