[Code of Federal Regulations]
[Title 29, Volume 9]
[Revised as of July 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 29CFR4010.5]

[Page 774-775]
 
                             TITLE 29--LABOR
 
            CHAPTER XL--PENSION BENEFIT 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 (Sec. Sec. 4010.6-
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

[[Page 775]]

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, 
2004, and filer B's financial information with respect to its fiscal 
year ending September 30, 2004, must be submitted to the PBGC following 
the end of the 2004 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.

[61 FR 34022, July 1, 1996, as amended at 70 FR 11544, Mar. 9, 2005]