CCB Regulatory Reporting Requirements 4

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?

Accepted Answer

July 31 (7 months after plan year end)

Answer

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?

Accepted Answer

U.S. Census Bureau via CBP

Answer

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)?

Accepted Answer

Both swap dealers and major swap participants

Answer

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?

Accepted Answer

EEO-1 Component 1 Report

Answer

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?

Accepted Answer

Rule 406

Answer

SEC Rule 406 allows registrants to request confidential treatment for competitively sensitive portions of material contracts filed as exhibits.

(CCB) Certified Compliance and Business Specialist Practice Test

(CCB) Certified Compliance and Business Specialist Practice Test

CCB Regulatory Reporting Requirements 4