§ 2520.103-14 Contents of the annual report for defined contribution group (DCG) reporting arrangements.

(a) General. A defined contribution group reporting arrangement as described in § 2520.104–51(c) (“DCG reporting arrangement” or “DCG”) that files a consolidated annual report pursuant to § 2520.104–51 shall include in such report the items set forth in paragraph (b) of this section.

(b) Contents of the annual report for DCG reporting arrangement. (1) A Form 5500 “Annual Return/Report of Employee Benefit Plan” and any statements or schedules required to be attached to the form, completed in accordance with the instructions for the form, including Schedule A (Insurance Information), Schedule C (Service Provider Information), Schedule D (DFE/Participating Plan Information), Schedule DCG (Individual Plan Information), Schedule G (Financial Transaction Schedules), Schedule H (Financial Information), and other applicable financial schedules referred to in § 2520.103–10, completed in accordance with the instructions for the form.