(a)
The requirement to report the occurrence of a reportable event under section 4043 of ERISA in the Annual Report is waived.
(b)
Plan administrators shall file the Annual Report on IRS/DOL/PBGC Form 5500, 5500-C, 5500-K or 5500-R, as appropriate, in accordance with the instructions therein.
(Approved by the Office of Management and Budget under control number 1212-0026)
Code of Federal Regulations
[61 FR 34082, July 1, 1996, as amended at 61 FR 63998, Dec. 2, 1996]