Brief Case
Pension Resource

29 C.F.R. § 4204.12

De minimis transactions.
eCFR amendment effective 2021-02-08 · current · last amended by 86 FR 1270, Jan. 8, 2021
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Amended effective Feb 8, 2021 by 86 FR 1270, Jan. 8, 2021. See what changed
The criterion under this section is that the amount of the bond or escrow does not exceed the lesser of $250,000 or two percent of the average total annual contributions made by all employers to the plan, for the purposes of section 304(b)(3)(A) of ERISA and section 431(b)(3)(A) of the Code, for the three most recent plan years ending before the date of determination.
Source credit, amendments & notes

[61 FR 34084, July 1, 1996, as amended at 80 FR 55009, Sept. 11, 2015; 86 FR 1270, Jan. 8, 2021]

29 C.F.R. § 4204.12 — De minimis transactions. · eCFR amendment effective 2021-02-08 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4204.12 · printed Oct 16, 2026
Implements
ERISA § 4204 (29 U.S.C. § 1384) Sale of assets
Cited by (code & regs)
Guidance addressing this section

No documents are primarily about this section.

Also cited in 4 other documents
PBGC
Final Rules
  • 86 FR 1256 Jan 8, 2021 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014
  • 80 FR 54980 Sep 11, 2015 — Reportable Events and Certain Other Notification Requirements
Proposed Rules
  • 84 FR 2075Proposed Feb 6, 2019 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014 Comments due Apr 8, 2019
  • 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, 2016CFR 2015 annual edition (revised as of 2015-07-01) run 127View
Jul 1, 2016Jan 7, 2021eCFR amendment effective 2017-01-01 run 2680 FR 55009, Sept. 11, 2015View · Redline (sign in)
Jan 8, 2021Feb 7, 2021eCFR amendment effective 2021-01-08 run 2680 FR 55009, Sept. 11, 2015View · Redline (sign in)
Feb 8, 2021currenteCFR amendment effective 2021-02-08 run 286 FR 1270, Jan. 8, 2021View · Redline (sign in)
Provision-level history (blame)