29 CFR § 4043.62 - Change in controlled group.
---
identifier: "/us/cfr/t29/s4043.62"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "29 CFR § 4043.62 - Change in controlled group."
title_number: 29
title_name: "Labor"
section_number: "4043.62"
section_name: "Change in controlled group."
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"
---
# 4043.62 Change in controlled group.
(a) *Reportable event.* Advance notice is required for a change in a plan's controlled group, as described in § 4043.29(a).
(b) *Waivers*—(1) *Small and mid-size plans.* Notice under this section is waived with respect to a change of contributing sponsor if the transferred plan has fewer than 500 participants.
(2) *De minimis 5-percent segment.* Notice under this section is waived if the person or persons that will cease to be members of the plan's controlled group represent a *de minimis* 5-percent segment of the plan's old controlled group for the most recent fiscal year(s) ending on or before the effective date of the reportable event.
[80 FR 55002, Sept. 11, 2015, as amended at 90 FR 39328, Aug. 15, 2025]