Brief Case
Pension Resource

29 C.F.R. § 4043.30

Liquidation.
CFR 2016 annual edition (revised as of 2016-07-01) · superseded Jan 1, 2017
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(a) Reportable event. A reportable event occurs for a plan when a member of the plan's controlled group—
(1) Is involved in any transaction to implement its complete liquidation (including liquidation into another controlled group member);
(2) Institutes or has instituted against it a proceeding to be dissolved or is dissolved, whichever occurs first; or
(3) Liquidates in a case under the Bankruptcy Code, or under any similar law.
(b) Waivers
(1) De minimis 10-percent segment. Notice under this section is waived if the person or persons that liquidate do not include any contributing sponsor of the plan and represent a de minimis 10-percent segment of the plan's controlled group for the most recent fiscal year(s) ending on or before the date the reportable event occurs.
(2) Foreign entity. Notice under this section is waived if each person that liquidates is a foreign entity other than a foreign parent.
29 C.F.R. § 4043.30 — Liquidation. · CFR 2016 annual edition (revised as of 2016-07-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4043.30&asof=2016-07-01 · printed Oct 16, 2026
On this page
  • (a) Reportable event.
  • (b) Waivers
Implements
ERISA § 4043 (29 U.S.C. § 1343) Reportable events
Cited by (code & regs)
Guidance addressing this section
PBGC
Proposed Rules
  • 84 FR 30666Proposed Jun 27, 2019 — Miscellaneous Corrections, Clarifications, and Improvements Comments due Aug 26, 2019 (a)(1)(c)
Also cited in 3 other documents
PBGC
Final Rules
  • 85 FR 6046 Feb 4, 2020 — Miscellaneous Corrections, Clarifications, and Improvements (a)(1)(c)
  • 80 FR 54980 Sep 11, 2015 — Reportable Events and Certain Other Notification Requirements
Proposed Rules
  • 78 FR 20039Proposed Apr 3, 2013 — Reportable Events and Certain Other Notification Requirements Comments due Jun 3, 2013

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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, 2006CFR 2005 annual edition (revised as of 2005-07-01) run 127View
Jul 1, 2006Jun 30, 2016CFR 2015 annual edition (revised as of 2015-07-01) run 127View · Redline (sign in)
Jul 1, 2016Dec 31, 2016CFR 2016 annual edition (revised as of 2016-07-01) run 127View · Redline (sign in)
Jan 1, 2017Feb 3, 2020eCFR amendment effective 2017-01-01 run 26View · Redline (sign in)
Feb 4, 2020Mar 4, 2020eCFR amendment effective 2020-02-04 run 26View · Redline (sign in)
Mar 5, 2020currenteCFR editorial change effective 2020-03-05 run 285 FR 6063, Feb. 4, 2020View · Redline (sign in)
Provision-level history (blame)