[Code of Federal Regulations]
[Title 29, Volume 9]
[Revised as of July 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 29CFR4043.62]

[Page 840]
 
                             TITLE 29--LABOR
 
            CHAPTER XL--PENSION BENEFIT GUARANTY CORPORATION
 
PART 4043_REPORTABLE EVENTS AND CERTAIN OTHER NOTIFICATION REQUIREMENTS
--Table of Contents
 
              Subpart C_Advance Notice of Reportable Events
 
Sec. 4043.62  Change in contributing sponsor or controlled group.

    (a) Reportable event and information required. Advance notice is 
required for a change in a plan's contributing sponsor or controlled 
group, as described in Sec. 4043.29(a), and the notice shall include 
the information described in Sec. 4043.29(b) and, if known, the 
expected effective date of the reportable event.
    (b) Waivers--(1) Small plan. Notice is waived with respect to a 
change of contributing sponsor if the transferred plan has 500 or fewer 
participants.
    (2) De minimis 5-percent segment. Notice 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.