29 C.F.R. § 4010.5 Information year.
Title 29 - Labor
(a) Determinations based on information year. An information year is used under this part to determine which persons are filers (§4010.4), what information a filer must submit (§§4010.6–4010.9), whether a plan is an exempt plan (§4010.8(c)), and the due date for submitting the information (§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, 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]
Title 29: Labor
PART 4010—ANNUAL FINANCIAL AND ACTUARIAL INFORMATION REPORTING
§ 4010.5 Information year.
