---
kind: "section"
citation: "29 C.F.R. § 4043.28"
title: "29"
number: "4043.28"
heading: "Plan merger, consolidation or transfer."
url: "https://uscodex.org/cfr/29/4043.28"
---

# §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](/cfr/29/208.md) of ERISA or [section 414(l)](/cfr/29/414.md?p=l) of the Code.
- (b) **Waiver.** Notice under this section is waived for this event. However, notice may be required under [§ 4043.29](/cfr/29/4043.29.md) (for a controlled group change) or [§ 4043.32](/cfr/29/4043.32.md) (for a transfer of benefit liabilities).

## Notes

### Authority

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

### Source

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