29 C.F.R. § 4043.28 Plan merger, consolidation, or transfer.
Title 29 - Labor
(a) Reportable event. A reportable event occurs when a plan merges, consolidates, or transfers its assets or liabilities under section 208 of ERISA or section 414(1) of the Code. (b) Waivers. Notice is waived for this event. However, notice may be required under §4043.29 (for a controlled group change) or §4043.32 (for a transfer of benefit liabilities).
Title 29: Labor
PART 4043—REPORTABLE EVENTS AND CERTAIN OTHER NOTIFICATION REQUIREMENTS
Subpart B—Post-Event Notice of Reportable Events
§ 4043.28 Plan merger, consolidation, or transfer.
