GroundRules
29 CFR 4043.63: Liquidation.
Where this section sits in the code
- Title 29—Labor
- Subtitle B—Regulations Relating to Labor
- CHAPTER XL—PENSION BENEFIT GUARANTY CORPORATION
- SUBCHAPTER E—PLAN TERMINATIONS
- PART 4043—REPORTABLE EVENTS AND CERTAIN OTHER NOTIFICATION REQUIREMENTS
- Subpart C—Advance Notice of Reportable Events
(a) Reportable event. Advance notice is required for a liquidation of a member of a plan's controlled group, as described in § 4043.30.
(b) Waiver—de minimis 5-percent segment and ongoing plans. Notice under this section is waived if the person that liquidates is a de minimis 5-percent segment of the plan's controlled group for the most recent fiscal year(s) ending on or before the effective date of the reportable event, and each plan that was maintained by the liquidating member is maintained by another member of the plan's controlled group.
Collected 2026-08-27T02:25:20Z. Source file · JSON