29 CFR 4043.62 - Change in contributing sponsor or controlled group.

§ 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 § 4043.29(a), and the notice shall include the information described in § 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.

Title 29 published on 2013-07-01

no entries appear in the Federal Register after this date.

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