to report
(10) Reporting or to report means to file the Form M-1 as required pursuant to sections 101(g) of ERISA; 2520.101-2; or the instructions to the Form M-1. (11) Special filing event means, with regard to an ECE (i) The ECE begins knowingly operating in any additional State or States that were not indicated on a previous report filed pursuant to paragraph (e)(1)(i) or (f)(2)(i) of this section; or (ii) The ECE experiences a material change as defined in the Form M-1 instructions. (12) State means State within the meaning of 2590.701-2 of this chapter.