---
kind: "section"
citation: "29 C.F.R. § 4043.21"
title: "29"
number: "4043.21"
heading: "Tax disqualification and Title I noncompliance."
url: "https://uscodex.org/cfr/29/4043.21"
---

# §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)](/cfr/29/4021.md?p=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.

## Notes

### Authority

Authority: 29 U.S.C. 1083(k), 1302(b)(3), 1343.

### Source

Source: 80 FR 55002, Sept. 11, 2015, unless otherwise noted.