Brief Case
Pension Resource

29 C.F.R. § 4043.34

Loan default.
eCFR editorial change effective 2017-01-01 · current
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(a) Reportable event. A reportable event occurs for a plan when, with respect to a loan with an outstanding balance of $10 million or more to a member of the plan's controlled group—
(1) There is an acceleration of payment or a default under the loan agreement, or
(2) The lender waives or agrees to an amendment of any covenant in the loan agreement the effect of which is to cure or avoid a breach that would trigger a default.
(b) Waivers
(1) De minimis 10-percent segment. Notice under this section is waived if the debtor is not a contributing sponsor of the plan and represents 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 the debtor is a foreign entity other than a foreign parent.
29 C.F.R. § 4043.34 — Loan default. · eCFR editorial change effective 2017-01-01 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4043.34&asof=2016-07-01 · printed Oct 16, 2026
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  • (a) Reportable event.
  • (b) Waivers
Implements
ERISA § 4043 (29 U.S.C. § 1343) Reportable events
Cited by (code & regs)
Guidance addressing this section

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Also cited in 2 other documents
PBGC
Final Rules
Proposed Rules
  • 78 FR 20039Proposed Apr 3, 2013 — Reportable Events and Certain Other Notification Requirements Comments due Jun 3, 2013 (a)(a)(1)(c)

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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, 2016currenteCFR editorial change effective 2017-01-01 run 2View · Redline (sign in)
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