29 CFR 4065.3 – Filing requirement
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(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.
