29 CFR § 4043.28 - Plan merger, consolidation or transfer.

---
identifier: "/us/cfr/t29/s4043.28"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "29 CFR § 4043.28 - Plan merger, consolidation or transfer."
title_number: 29
title_name: "Labor"
section_number: "4043.28"
section_name: "Plan merger, consolidation or transfer."
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"
---


# 4043.28 Plan merger, consolidation or transfer.

(a) *Reportable event.* A reportable event occurs when a plan merges, consolidates, or transfers its assets or liabilities under section 208 of ERISA or section 414(*l*) of the Code.

(b) *Waiver.* Notice under this section is waived for this event. However, notice may be required under § 4043.29 (for a controlled group change) or § 4043.32 (for a transfer of benefit liabilities).