29 CFR § 4043.21 - Tax disqualification and Title I noncompliance.

---
identifier: "/us/cfr/t29/s4043.21"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "29 CFR § 4043.21 - Tax disqualification and Title I noncompliance."
title_number: 29
title_name: "Labor"
section_number: "4043.21"
section_name: "Tax disqualification and Title I noncompliance."
chapter_name: "PENSION BENEFIT GUARANTY CORPORATION"
subchapter_number: "E"
subchapter_name: "PLAN TERMINATIONS"
part_number: "4043"
part_name: "REPORTABLE EVENTS AND CERTAIN OTHER NOTIFICATION REQUIREMENTS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "29 U.S.C. 1083(k), 1302(b)(3), 1343."
regulatory_source: "80 FR 55002, Sept. 11, 2015, unless otherwise noted."
cfr_part: "4043"
---


# 4043.21 Tax disqualification and Title I noncompliance.

(a) *Reportable event.* A reportable event occurs when the Secretary of the Treasury issues notice that a plan has ceased to be a plan described in section 4021(a)(2) of ERISA, or when the Secretary of Labor determines that a plan is not in compliance with title I of ERISA.

(b) *Waiver.* Notice is waived for this event.