{"data":{"id":"us/29-cfr-409.1","jurisdiction":"us","citation":"29 CFR 409.1","heading":"Definitions.","body":"As used in this part, the term:\n(a) Fiscal year means the calendar year, or other period of 12 consecutive calendar months. Once reported on one basis, a change in the reporting year shall be effected only upon prior approval by the Office of Labor-Management Standards.\n(b) Corresponding principal officers shall include any person or persons performing or authorized to perform principal executive functions corresponding to those of president and treasurer of any surety underwriting a bond for which reports are required under section 211 of the Labor-Management Reporting and Disclosure Act of 1959.","path":["Title 29—Labor","Subtitle B—Regulations Relating to Labor","CHAPTER IV—OFFICE OF LABOR-MANAGEMENT STANDARDS, DEPARTMENT OF LABOR","SUBCHAPTER A—LABOR-MANAGEMENT STANDARDS","PART 409—REPORTS BY SURETY COMPANIES"],"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":"0f9e5857789567c1c8d4d6897633af99591352f9a8f81bb109ec405f14c33661","source_id":"us-cfr","stale":true,"prev":"us/29-cfr-408.13","next":"us/29-cfr-409.2"},"notice":"GroundRules: Original legal text. Not legal advice."}