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  • eCFR :: 29 CFR 2520. 104b-2 -- Summary plan description.
    The plan therefore becomes effective on February 1, 1979, retroactive to January 1, 1979 The summary plan description must be filed and disclosed no later than 120 days after February 1, 1979
  • eCFR :: 29 CFR 2520. 104b-1 -- Disclosure.
    (2) For purposes of section 104 (b) (4) of the Act, materials furnished upon written request shall be mailed to an address provided by the requesting participant or beneficiary or personally delivered to the participant or beneficiary
  • 29 CFR § 2520. 104b-2 - Summary plan description.
    (2) For purposes of this section, a plan shall be considered terminated if: (i) In the case of an employee pension benefit plan, all distributions to participants and beneficiaries have been completed; and
  • §2520. 104b–2 Employee Benefits Securi - GovInfo
    (2) In the case of a plan to which no amendments have been made between the end of the time period covered by the last distributed summary plan de-scription (or updated summary plan de-scription), described in section 102 of the Act, and the next occurring appli-cable date described in paragraph (b)(1) of this section, for purposes of the re-quirement to furnish the updated sum-mary plan description to each partici-pant, and to each beneficiary receiving benefits under the plan (other than beneficiaries receiving benefits under a welfare plan), required by section 104(b)(1) of the Act, the administrator
  • 29 CFR 2520. 104b-2 | Summary plan description. | eCFR. io
    The plan therefore becomes effective on February 1, 1979, retroactive to January 1, 1979 The summary plan description must be filed and disclosed no later than 120 days after February 1, 1979
  • Reporting and Disclosure Guide for Employee Benefit Plans
    Unfunded, fully insured, or combination unfunded fully insured welfare plans covering fewer than 100 participants at the beginning of the plan year that meet the requirements of 29 CFR 2520 104-20 are exempt from filing an annual report
  • 29 CFR § 2520. 104b-1 - Disclosure. | Electronic Code of Federal . . .
    § 2520 104b-1 Disclosure (a) General disclosure requirements The administrator of an employee benefit plan covered by Title I of the Act must disclose certain material, including reports, statements, notices, and other documents, to participants, beneficiaries and other specified individuals
  • §2520. 104b - GovInfo
    (2) In the case of a plan to which no amendments have been made between the end of the time period covered by the last distributed summary plan de-scription (or updated summary plan de-scription), described in section 102 of the Act, and the next occurring appli-cable date described in paragraph (b)(1) of this section, for purposes of the re-quirement to furnish the updated sum-mary plan description to each partici-pant, and to each beneficiary receiving benefits under the plan (other than beneficiaries receiving benefits under a welfare plan), required by section 104(b)(1) of the Act, the administrator of an employee benefit plan shall fur-nish such updated summary plan de-scription no later than 210 days fol-lowing the end of the plan year which occurs ten years after the last date a change in the information required to be disclosed by section 102 or 29 CFR 2520 102–3 would have been reflected in the most recently distributed summary plan description (or updated summary plan description), as described in sec-tion 102 of the Act
  • Code of Federal Regulations Title 29. Labor 29 CFR § 2520. 104b-2 | FindLaw
    Where a plan is made prospectively effective to take effect after a certain date or after a condition is satisfied, the day upon which the plan becomes subject to part 1 of title I is the day after such date or condition is satisfied
  • Requirement To Provide Paper Statements in Certain . . . - Federal Register
    Taken together, the two existing safe harbors permit the broad use of electronic disclosure under prescribed conditions for the furnishing of required disclosures under Title I of the Employee Retirement Income Security Act of 1974 (ERISA)





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