---
kind: "section"
citation: "20 C.F.R. § 438.210"
title: "20"
number: "438.210"
heading: "Reporting."
url: "https://uscodex.org/cfr/20/438.210"
---

# §438.210. Reporting.


No reporting is required with respect to payments of reasonable compensation made to regularly employed officers or employees of a person.


## Notes

### Authority

Authority: 5 U.S.C. 301.

### Source

Source: 68 FR 28745, May 27, 2003, unless otherwise noted.