[Code of Federal Regulations] [Title 29, Volume 2] [Revised as of July 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 29CFR405.1] [Page 150] TITLE 29--LABOR CHAPTER IV--OFFICE OF LABOR-MANAGEMENT STANDARDS, DEPARTMENT OF LABOR PART 405_EMPLOYER REPORTS--Table of Contents Sec. 405.1 Definitions. Sec. 405.1 Definitions. 405.2 Annual report. 405.3 Form of annual report. 405.4 Terminal report. 405.5 Special reports. 405.6 Exceptions from the filing requirements of Sec. 405.2. 405.7 Relation of section 8(c) of the National Labor Relations Act, as amended, to the reporting requirements of Sec. 405.2. 405.8 Personal responsibility of signatories of reports. 405.9 Maintenance and retention of records. 405.10 Publication of reports required by this part. 405.11 OMB control number. Authority: Secs. 203, 207, 208, 73 Stat. 526, 529 (29 U.S.C. 433, 437, 438); Secretary's Order No. 5-96, 62 FR 107, January 2, 1997. Source: 28 FR 14384, Dec. 27, 1963, unless otherwise noted. As used in this part the term: (a) Fiscal year means the calendar year or other period of 12 consecutive calendar months, on the basis of which financial accounts are kept by an employer. Where an employer designates a new fiscal year period prior to the expiration of a previously established fiscal year period, the resultant period of less than 12 consecutive calendar months, and thereafter the newly established fiscal year, shall in that order constitute the fiscal year for purposes of the reports required to be filed by section 203(a) of the Act and of the regulations in this part. (b) Corresponding principal officers shall include any person or persons performing or authorized to perform principal executive functions corresponding to those of president and treasurer, of any employer engaged in whole or in part in the performance of the activities described in section 203(a) of the Act. [28 FR 14384, Dec. 27, 1963, as amended at 42 FR 59070, Nov. 15, 1977]