(a) Any annual report (including any accompanying statements or schedules) filed with the Secretary under part 1 of title I of the Act for any plan year (reporting year, in the case of common or collective trusts, pooled separate accounts, and similar non-plan entities) beginning on or after January 1, 2009, shall be filed electronically in accordance with the instructions applicable to such report, and such other guidance as the Secretary may provide.
(b) Nothing in paragraph (a) of this section is intended to alter or affect the duties of any person to retain records or to disclose information to participants, beneficiaries, or the Secretary.
[71 FR 41368, July 21, 2006, as amended at 72 FR 64729, Nov. 16, 2007]
authority: 29 U.S.C. 1002(44), 1021-1025, 1027, 1029-31, 1059, 1134, and 1135; and Secretary of Labor's Order 1-2011, 77 FR 1088. 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 note; sec. 501, Pub. L. 109-280, 120 Stat. 780; sec. 105(a), Pub. L. 110-458, 122 Stat. 5092. Secs. 2520.102-3, 2520.104b-1, and 2520.104b-3 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; sec. 1510, Pub. L. 105-34, 111 Stat. 1068
cite as: 29 CFR 2520.104a-2