---
kind: "section"
citation: "29 C.F.R. § 4043.64"
title: "29"
number: "4043.64"
heading: "Extraordinary dividend or stock redemption."
url: "https://uscodex.org/cfr/29/4043.64"
---

# §4043.64. Extraordinary dividend or stock redemption.

- (a) **Reportable event.** Advance notice is required for a distribution by a member of a plan's controlled group, as described in [§ 4043.31(a)](/cfr/29/4043.31.md?p=a).
- (b) **Waiver—de minimis 5-percent segment.** Notice under this section is waived if the person making the distribution is a de minimis 5-percent segment of the plan's controlled group for the most recent fiscal year(s) ending on or before the effective date of the reportable 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.