[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: 29CFR4043.63]

[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. 4043.63  Liquidation.

    (a) Reportable event and information required. Advance notice is 
required for a liquidation of a member of a plan's controlled group, as 
described in Sec. 4043.30(a), and the notice shall include the 
information described in Sec. 4043.30(b) and, if known, the expected 
effective date of the reportable event.
    (b) Waiver. Notice is waived if the person that liquidates 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, and each plan that was maintained by the liquidating 
member is maintained by another member of the plan's controlled group.