Brief Case
Pension Resource

29 C.F.R. § 4010.5

Information year.
CFR 2004 annual edition (revised as of 2004-07-01) · superseded Jul 1, 2005
PrintCompare datesAsk AI about this sectionOfficial source ↗
Back to current
Historical text in effect Jul 1, 1997 through Jun 30, 2005. View current · Compare with current
(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, 1996, and filer B's financial information with respect to its fiscal year ending September 30, 1996, must be submitted to the PBGC following the end of the 1996 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.
29 C.F.R. § 4010.5 — Information year. · CFR 2004 annual edition (revised as of 2004-07-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4010.5&asof=1997-07-01 · printed Oct 16, 2026
On this page
  • (a) Determinations based on information year.
  • (b) General.
  • (c) Controlled group members with different fiscal years
Implements
ERISA § 4010 (29 U.S.C. § 1310) Authority to require certain information
Cited by (code & regs)
Guidance addressing this section

No documents are primarily about this section.

Also cited in 2 other documents
Department of Labor (EBSA)
Final Rules
  • 80 FR 5626 Feb 2, 2015 — Annual Funding Notice for Defined Benefit Plans
Proposed Rules
  • 75 FR 70625Proposed Nov 18, 2010 — Annual Funding Notice for Defined Benefit Plans Comments due Jan 18, 2011

No court rulings in the library cite this provision yet.

No private letter rulings in the library cite this provision yet.

Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

EffectiveThroughSourceAmended by
Jul 1, 1997Jun 30, 2005CFR 2004 annual edition (revised as of 2004-07-01) run 127View
Jul 1, 2005Jun 30, 2009CFR 2008 annual edition (revised as of 2008-07-01) run 12770 FR 11544, Mar. 9, 2005View · Redline (sign in)
Jul 1, 2009Sep 20, 2021eCFR amendment effective 2017-01-01 run 2674 FR 11031, Mar. 16, 2009View · Redline (sign in)
Sep 21, 2021currenteCFR amendment effective 2021-09-21 run 274 FR 11031, Mar. 16, 2009View · Redline (sign in)
Provision-level history (blame)