As used in this part, the term:
(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.
(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.
