Annual reporting filing requirements.

§ 2520.104a-5 Annual reporting filing requirements.

(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:

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