29 C.F.R. § 4043.64 Extraordinary dividend or stock redemption.
Title 29 - Labor
(a) Reportable event and information required. Advance notice is required for a distribution by a member of a plan's controlled group that would be described in §4043.31(a) if both assets and liabilities were valued at fair market value. The notice shall include the information described in §4043.31(b). (b) Waiver. Notice is waived if the person making the distribution is a de minimis 5-percent segment of the plan's controlled group for the most recent fiscal year(s) ending on or before the effective date of the reportable event.
Title 29: Labor
PART 4043—REPORTABLE EVENTS AND CERTAIN OTHER NOTIFICATION REQUIREMENTS
Subpart C—Advance Notice of Reportable Events
§ 4043.64 Extraordinary dividend or stock redemption.
