---
kind: "section"
citation: "29 C.F.R. § 409.1"
title: "29"
number: "409.1"
heading: "Definitions."
url: "https://uscodex.org/cfr/29/409.1"
---

# §409.1. Definitions.


As used in this part, the term:

- (a) Fiscal year means the calendar year, or other period of 12 consecutive calendar months. Once reported on one basis, a change in the reporting year shall be effected only upon prior approval by the Office of Labor-Management Standards.
- (b) Corresponding principal officers shall include any person or persons performing or authorized to perform principal executive functions corresponding to those of president and treasurer of any surety underwriting a bond for which reports are required under [section 211](/cfr/29/211.md) of the Labor-Management Reporting and Disclosure Act of 1959.

## Notes

### Authority

Authority: Secs. 207, 208, 211; 79 Stat. 888; 88 Stat. 852 (29 U.S.C. 437, 438, 441); Secretary's Order No. 03-2012, 77 FR 69376, November 16, 2012.

### Source

Source: 31 FR 11177, Aug. 24, 1966, unless otherwise noted.