SUBPART D—Provisions Applicable to Both Reporting and Disclosure Requirements (§2520.104-1 to §2520.104-50)
- 2520.104-1—General.
- 2520.104-4—Alternative method of compliance for certain successor pension plans.
- 2520.104-20—Limited exemption for certain small welfare plans.
- 2520.104-21—Limited exemption for certain group insurance arrangements.
- 2520.104-22—Exemption from reporting and disclosure requirements for apprenticeship and training plans.
- 2520.104-23—Alternative method of compliance for pension plans for certain selected employees.
- 2520.104-24—Exemption for welfare plans for certain selected employees.
- 2520.104-25—Exemption from reporting and disclosure for day care centers.
- 2520.104-26—Limited exemption for certain unfunded dues financed welfare plans maintained by employee organizations.
- 2520.104-27—Alternative method of compliance for certain unfunded dues financed pension plans maintained by employee organizations.
- 2520.104-41—Simplified annual reporting requirements for plans with fewer than 100 participants.
- 2520.104-42—Waiver of certain actuarial information in the annual report.
- 2520.104-43—Exemption from annual reporting requirement for certain group insurance arrangements.
- 2520.104-44—Limited exemption and alternative method of compliance for annual reporting by unfunded plans and by certain insured plans.
- 2520.104-46—Waiver of examination and report of an independent qualified public accountant for employee benefit plans with fewer than 100 participants.
- 2520.104-47—Limited exemption and alternative method of compliance for filing of insurance company financial reports.
- 2520.104-48—Alternative method of compliance for model simplified employee pensions—IRS Form 5305-SEP.
- 2520.104-49—Alternative method of compliance for certain simplified employee pensions.
- 2520.104-50—Short plan years, deferral of accountant's examination and report.