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OCR: A-90 Rules and Regulations for Reporting and Disclosure: Plan Description Requirements 44 Fed. Reg. 31,639 (1979) {codified FR 2520 (1992)) Rules and Regulations for Reporting and Disclosure 2520 .102.1 Plan Description 2520. 104 a Pin Description Reporting Re quirerments 2520. 104b Summary Annual Report Fed. Reg 31,640 {1979} (codified at 29 2520 {1992} Definitions and Coverage under the Employer Retirement In come Security Aet 1974: Sheltered Annuity PrO 15 Fed. Reg. 23. 525 (1979} Rules and Regulations for Fiduciary Responsibility; Investment of Flan Agsets under the "Prudence' Rule, 44 Fed. Reg. 37. 221 {1979} (codified at 20 C.FR. 2550 {1992 1980 Regulation Relating to Reporting and Disclosute under Title I of the Employee Retirement Income Security Art of 1974 Fed Reg 25. 404 1980 (c ...