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Authority: 29 U.S.C. 1002(44), 1021-1025, 1027, 1029-31, 1059, 1134, and 1135; and Secretary of Labor's Order 1-2011, 77 FR 1088. Sec. 2520.101-2 also issued under 29 U.S.C. 1132, 1181-1183, 1181 note, 1185, 1185a-b, 1191, and 1191a-c. Sec. 2520.101-5 also issued under 29 U.S.C. 1021 note; sec. 501, Pub. L. 109-280, 120 Stat. 780; sec. 105(a), Pub. L. 110-458, 122 Stat. 5092. Secs. 2520.102-3, 2520.104b-1, and 2520.104b-3 also issued under 29 U.S.C. 1003, 1181-1183, 1181 note, 1185, 1185a-b, 1191, and 1191a-c. Secs. 2520.104b-1 and 2520.107 also issued under 26 U.S.C. 401 note; sec. 1510, Pub. L. 105-34, 111 Stat. 1068.
Subpart B—Contents of Plan Descriptions and Summary Plan Descriptions
Subpart C—Annual Report Requirements
Subpart D—Provisions Applicable to Both Reporting and Disclosure Requirements
Subpart E—Reporting Requirements
Subpart F—Disclosure Requirements
Subpart G—Recordkeeping Requirements
[72 FR 64727, Nov. 16, 2007; 75 FR 9341, March 2, 2010; 78 FR 13792, March 1, 2013; 80 FR 5645, Feb. 2, 2015; 84 FR 27955, June 17, 2019; 88 FR 11810, Feb. 24, 2023]