GroundRules
29 CFR 4043.64: Extraordinary dividend or stock redemption.
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 distribution by a member of a plan's controlled group, as described in § 4043.31(a).
(b) Waiver—de minimis 5-percent segment. Notice under this section is waived if the person making the distribution 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.
Collected 2026-08-27T02:25:20Z. Source file · JSON