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§ 4043.64 Extraordinary dividend or stock redemption.
(a)Reportable event. Advance notice is required for a distribution by a member of a plan's controlled group, as described in § 4043.31(a).
(b)Waiver - de minimis 5-percent segment. Notice under this section 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.
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.