[Code of Federal Regulations]
[Title 29, Volume 9]
[Revised as of July 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 29CFR4043.64]

[Page 840-841]
 
                             TITLE 29--LABOR
 
            CHAPTER XL--PENSION BENEFIT GUARANTY CORPORATION
 
PART 4043_REPORTABLE EVENTS AND CERTAIN OTHER NOTIFICATION REQUIREMENTS
--Table of Contents
 
              Subpart C_Advance Notice of Reportable Events
 
Sec. 4043.64  Extraordinary dividend or stock redemption.

    (a) Reportable event and information required. Advance notice is 
required for a distribution by a member of a plan's

[[Page 841]]

controlled group that would be described in Sec. 4043.31(a) if both 
assets and liabilities were valued at fair market value. The notice 
shall include the information described in Sec. 4043.31(b).
    (b) Waiver. Notice 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.