29 CFR 4043.64 - Extraordinary dividend or stock redemption.

§ 4043.64 Extraordinary dividend or stock redemption.
(a) Reportable event and information required. Advance notice is required for a distribution by a member of a plan's controlled group that would be described in § 4043.31(a) if both assets and liabilities were valued at fair market value. The notice shall include the information described in § 4043.31(b).
(b) Waiver. Notice is waived if the person making the distribution 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.

Title 29 published on 2013-07-01

no entries appear in the Federal Register after this date.

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