CFR 2015 annual edition (revised as of 2015-07-01) · in effect Jul 1, 1997 to Jul 1, 2016
This part prescribes the requirements for notifying the PBGC of a reportable event under
section 4043 of ERISA or of a failure to make certain required contributions under
section 302(f)(4) of ERISA or
section 412(n)(4) of the Code. Subpart A contains definitions and general rules. Subpart B contains rules for post-event notice of a reportable event. Subpart C contains rules for advance notice of a reportable event. Subpart D contains rules for notifying the PBGC of a failure to make certain required contributions.