§ 2520.104a-6 Annual reporting for plans which are part of a group insurance arrangement.

(a) General. A trust or other entity described in § 2520.104–43(b) that files an annual report in accordance with the terms of subsections (b) and (c) shall be deemed to have filed such report in accordance with § 2520.104a–6 for purposes of § 2520.104–43.