['Retirement Benefits']
['Pension Benefits Guaranty Corporation (PBGC)']
11/16/2023
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(a) Reportable event. Advance notice is required for a change in a plan's contributing sponsor or controlled group, as described in §4043.29(a).
(b) Waivers—(1) Small and mid-size plans. Notice under this section is waived with respect to a change of contributing sponsor if the transferred plan has fewer than 500 participants.
(2) De minimis 5-percent segment. Notice under this section 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.
[80 FR 55008, Sept. 11, 2015]
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['Retirement Benefits']
['Pension Benefits Guaranty Corporation (PBGC)']
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