CCB Regulatory Reporting Requirements 4 — Questions and Answers
Question 1: Under DOL regulations, a pension plan with 100 or more participants must file Form 5500 with a certified audit. When is this annual filing due?
- March 15 (7.5 months after plan year end)
- July 31 (7 months after plan year end) (Correct answer)
- September 15 (with extension)
- December 31
Correct answer: July 31 (7 months after plan year end)
Form 5500 is due by the last day of the 7th month after the plan year ends (July 31 for calendar-year plans), with an automatic 2.5-month extension available.
Question 2: A company exports controlled goods under an Export Control Classification Number (ECCN). Which agency requires the Automated Export System (AES) filing?
- Department of Commerce BIS
- U.S. Census Bureau via CBP (Correct answer)
- State Department DDTC
- Treasury OFAC
Correct answer: U.S. Census Bureau via CBP
AES filings (Electronic Export Information) are filed through the Census Bureau's AES system administered via U.S. Customs and Border Protection.
Question 3: Under Dodd-Frank, which entities must report OTC derivative swap transactions to a registered Swap Data Repository (SDR)?
- Only swap dealers
- Both swap dealers and major swap participants (Correct answer)
- All financial counterparties regardless of size
- Only entities exceeding the de minimis threshold
Correct answer: Both swap dealers and major swap participants
Both swap dealers and major swap participants are required to report swap transaction data to a registered SDR under CFTC rules implementing Dodd-Frank.
Question 4: The Equal Employment Opportunity Commission (EEOC) requires companies with 100+ employees to file which annual workforce demographic report?
- Form I-9 summary
- EEO-1 Component 1 Report (Correct answer)
- VETS-4212 Report
- AAP Utilization Analysis
Correct answer: EEO-1 Component 1 Report
The EEO-1 Component 1 Report requires companies with 100+ employees (and federal contractors with 50+ employees) to report workforce demographic data by race, sex, and job category annually.
Question 5: When a company files for a material contract exhibit under SEC Regulation S-K Item 601(b)(10), what confidential treatment rule allows redacting sensitive terms?
- Rule 24b-2
- Rule 406 (Correct answer)
- Regulation FD
- Rule 10b-5
Correct answer: Rule 406
SEC Rule 406 allows registrants to request confidential treatment for competitively sensitive portions of material contracts filed as exhibits.
Question 6: NERC (North American Electric Reliability Corporation) requires electric utilities to report cybersecurity incidents affecting bulk electric systems under which reliability standard?
- CIP-003
- CIP-008 (Correct answer)
- CIP-011
- CIP-014
Correct answer: CIP-008
NERC CIP-008 (Incident Reporting and Response Planning) requires responsible entities to report Cyber Security Incidents that compromise or attempt to compromise the Electronic Security Perimeter.
Question 7: A foreign private issuer listed on a U.S. exchange typically files its annual report on which SEC form instead of Form 10-K?
- Form 20-F (Correct answer)
- Form 40-F
- Form 6-K
- Form F-1
Correct answer: Form 20-F
Foreign private issuers file their annual reports on Form 20-F, which is the foreign equivalent of the domestic Form 10-K.
CCB Regulatory Reporting Requirements 4
Under DOL regulations, a pension plan with 100 or more participants must file Form 5500 with a certified audit.
When is this annual filing due?