(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.
[43 FR 10152, Mar. 10, 1978; 43 FR 14010, Apr. 4, 1978; 67 FR 777, Jan. 7, 2002; 88 FR 11812, Feb. 24, 2023]
authority: 29 U.S.C. 1021-1025,
1027,
1029,
1059,
1134; and Secretary of Labor's Order 1-2011, 77 FR 1088 (Jan. 9, 2012). Sec. 2520.101-2 also issued under
29 U.S.C. 1132,
1181,
1181,
1185,
1185a-b,
1191, and
1191a-c. Sec. 2520.101-5 also issued under
29 U.S.C. 1021(f). Sec. 2520.101-6 also issued under
29 U.S.C. 1021(k). Sec. 2520.103-13 also issued under
29 U.S.C. 1023. Secs. 2520.102-3, 2520.104b-1, 2520.104b-3, and 2520.104b-31 also issued under
29 U.S.C. 1003,
1181,
1181,
1185,
1185a-b,
1191, and
1191a-c. Secs. 2520.104b-1 and 2520.107 also issued under
26 U.S.C. 401 note, 111 Stat. 788
cite as: 29 CFR 2520.104a-5