29 C.F.R. § 4011.5 Exemption for new and newly-covered plans.
Title 29 - Labor
A plan (other than a plan resulting from a consolidation or spinoff) is exempt from the Participant Notice requirement for the first plan year for which the plan must pay premiums under parts 4006 and 4007 of this chapter.
Title 29: Labor
PART 4011—DISCLOSURE TO PARTICIPANTS
§ 4011.5 Exemption for new and newly-covered plans.