['Employee Benefits']
['Multiple Employer Welfare Arrangements (MEWA)']
09/05/2024
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(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.
(b) Date of filing. The annual report shall be filed within:
(b)(1) Eleven and one-half months after the close of the fiscal year of the trust or other entity described in §2520.104–43 which begins in 1975 or December 15, 1977, whichever is later; and
(b)(2) Seven months after the close of the fiscal year of the trust or other entity which begins after December 31, 1975, unless extended. See “When to file” instructions of the appropriate Annual Return/Report Form.
(c) Where to file. The annual report prescribed in §2520.103–2 shall be filed in accordance with and at the address provided in the instructions to the Annual Return/Report Form.
[43 FR 10152, Mar. 10, 1978; 43 FR 14010, Apr. 4, 1978]
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