29 CFR 2520.104a-5
§ 2520.104a-5 Annual reporting filing requirements.
United States · 29 CFR — Labor · Status: effective
Cite this
- Citation
- 29 CFR 2520.104a-5, § 2520.104a-5 Annual reporting filing requirements, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/130285
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Full text
(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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.