{"data":{"id":"us/29-cfr-4043.64","jurisdiction":"us","citation":"29 CFR 4043.64","heading":"Extraordinary dividend or stock redemption.","body":"(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).\n(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.","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":"6d64a3ebd74400f85d9e21e64a8bfc9f998c31f80e44cba496ba727a1fe2ce1a","source_id":"us-cfr","stale":true,"prev":"us/29-cfr-4043.63","next":"us/29-cfr-4043.65"},"notice":"GroundRules: Original legal text. Not legal advice."}