[Code of Federal Regulations]
[Title 29, Volume 9]
[Revised as of July 1, 2001]
From the U.S. Government Printing Office via GPO Access
[CITE: 29CFR4010.5]

[Page 702-703]
 
                             TITLE 29--LABOR
 
                          GUARANTY CORPORATION
 
PART 4010--ANNUAL FINANCIAL AND ACTUARIAL INFORMATION REPORTING--Table of Contents
 
Sec. 4010.5  Information year.

    (a) Determinations based on information year. An information year is 
used under this part to determine which persons are filers 
(Sec. 4010.4), what information a filer must submit (Secs. 4010.6-

[[Page 703]]

4010.9), whether a plan is an exempt plan (Sec. 4010.8(c)), and the due 
date for submitting the information (Sec. 4010.10(a)).
    (b) General. Except as provided in paragraph (c) of this section, a 
person's information year shall be the fiscal year of the person. A 
filer is not required to change its fiscal year or the plan year of a 
plan, to report financial information for any accounting period other 
than an existing fiscal year, or to report actuarial information for any 
plan year other than an existing plan year.
    (c) Controlled group members with different fiscal years--(1) Use of 
calendar year. If members of a controlled group (disregarding any exempt 
entity) report financial information on the basis of different fiscal 
years, the information year shall be the calendar year.
    (2) Example. Filers A and B are members of the same controlled 
group. Filer A has a July 1 fiscal year, and filer B has an October 1 
fiscal year. The information year is the calendar year. Filer A's 
financial information with respect to its fiscal year ending June 30, 
1996, and filer B's financial information with respect to its fiscal 
year ending September 30, 1996, must be submitted to the PBGC following 
the end of the 1996 calendar year (the calendar year in which those 
fiscal years end). If filer B were an exempt entity, the information 
year would be filer A's July 1 fiscal year.