29 CFR 4043.30 - Liquidation.

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§ 4043.30 Liquidation.

(a) Reportable event. A reportable event occurs for a plan when a member of the plan's controlled group -

(1) Is involved in any transaction to implement its complete liquidation (including liquidation into another controlled group member);

(2) Institutes or has instituted against it a proceeding to be dissolved or is dissolved, whichever occurs first; or

(3) Liquidates in a case under the Bankruptcy Code, or under any similar law.

(b) Waivers -

(1) De minimis 10-percent segment. Notice under this section is waived if the person or persons that liquidate do not include any contributing sponsor of the plan and represent a de minimis 10-percent segment of the plan's controlled group for the most recent fiscal year(s) ending on or before the date the reportable event occurs.

(2) Foreign entity. Notice under this section is waived if each person that liquidates is a foreign entity other than a foreign parent.

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

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United States Code

Title 29 published on 2015-07-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 29 CFR Part 4043 after this date.

  • 2015-09-11; vol. 80 # 176 - Friday, September 11, 2015
    1. 80 FR 54980 - Reportable Events and Certain Other Notification Requirements
      GPO FDSys XML | Text
      PENSION BENEFIT GUARANTY CORPORATION
      Final rule.
      Effective October 13, 2015. See Applicability in SUPPLEMENTARY INFORMATION.
      29 CFR Parts 4000, 4001, 4043, 4204, 4206, and 4231