29 C.F.R. § 4043.64

Extraordinary dividend or stock redemption.

CFR 2015 annual edition (revised as of 2015-07-01) · in effect Jul 1, 1997 to Jul 1, 2016

(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.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4043.64&asof=1997-07-01 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.