[Code of Federal Regulations] [Title 29, Volume 5] [Revised as of July 1, 2006] From the U.S. Government Printing Office via GPO Access [CITE: 29CFR] [Page 59] TITLE 29--LABOR CHAPTER XVII--OCCUPATIONAL SAFETY AND HEALTH ADMINISTRATION, DEPARTMENT OF LABOR Part 1904_Recording and Reporting Occupational Injuries and Illnesses --Table of Contents Subpart D_Other OSHA Injury and Illness Recordkeeping Requirements Sec. 1904.34 Change in business ownership. If your business changes ownership, you are responsible for recording and reporting work-related injuries and illnesses only for that period of the year during which you owned the establishment. You must transfer the Part 1904 records to the new owner. The new owner must save all records of the establishment kept by the prior owner, as required by Sec. 1904.33 of this Part, but need not update or correct the records of the prior owner.