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e-CFR data is current as of January 21, 2021

Title 29Subtitle BChapter XLSubchapter EPart 4043Subpart C → §4043.62


Title 29: Labor
PART 4043—REPORTABLE EVENTS AND CERTAIN OTHER NOTIFICATION REQUIREMENTS
Subpart C—Advance Notice of Reportable Events


§4043.62   Change in contributing sponsor or controlled group.

(a) Reportable event. Advance notice is required for a change in a plan's contributing sponsor or controlled group, as described in §4043.29(a).

(b) Waivers—(1) Small and mid-size plans. Notice under this section is waived with respect to a change of contributing sponsor if the transferred plan has fewer than 500 participants.

(2) De minimis 5-percent segment. Notice under this section is waived if the person or persons that will cease to be members of the plan's controlled group represent a de minimis 5-percent segment of the plan's old controlled group for the most recent fiscal year(s) ending on or before the effective date of the reportable event.

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