{"data":{"id":"us/29-cfr-4043.62","jurisdiction":"us","citation":"29 CFR 4043.62","heading":"Change in controlled group.","body":"(a) Reportable event. Advance notice is required for a change in a plan's controlled group, as described in § 4043.29(a).\n(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.\n(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.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-29.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:20Z","sha256":"9407b96cb6e03971987cc4088d5f1cc981bfd3e3d2f09a828128262e470b32ac","source_id":"us-cfr","stale":true,"prev":"us/29-cfr-4043.61","next":"us/29-cfr-4043.63"},"notice":"GroundRules: Original legal text. Not legal advice."}