---
kind: "section"
citation: "20 C.F.R. § 345.205"
title: "20"
number: "345.205"
heading: "Reincorporation."
url: "https://uscodex.org/cfr/20/345.205"
---

# §345.205. Reincorporation.


The cumulative benefit balance, net cumulative contribution balance, 1-year compensation base, and 3-year compensation base of an employer that reincorporates or otherwise alters its corporate identity in a transaction not involving a merger, consolidation, or unification will attach to the reincorporated or altered identity.


## Notes

### Authority

Authority: 45 U.S.C. 362(l).

### Source

Source: 61 FR 20072, May 3, 1996, unless otherwise noted.