---
kind: "section"
citation: "29 C.F.R. § 4043.62"
title: "29"
number: "4043.62"
heading: "Change in controlled group."
url: "https://uscodex.org/cfr/29/4043.62"
---

# §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)](/cfr/29/4043.29.md?p=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.

## Notes

### Amendments

[80 FR 55002, Sept. 11, 2015, as amended at 90 FR 39328, Aug. 15, 2025]

### Authority

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

### Source

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

### Amendments

[80 FR 55002, Sept. 11, 2015, as amended at 90 FR 39328, Aug. 15, 2025]