§ 2520.104a-5. Annual reporting filing requirements.
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/us/cfr/t29/s§ 2520.104a-5·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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. \[43 FR 10152, Mar. 10, 1978; 43 FR 14010, Apr. 4, 1978; 67 FR 777, Jan. 7, 2002; 88 FR 11812, Feb. 24, 2023\]