20 CFR §209.10
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
When an employer's status as an employer is terminated, a final report of creditable service and compensation shall be made. The final report shall be submitted to the Board on or before the last day of the month following the final month for which there was compensated service. The report shall be completed as prescribed in § 209.8(a) of this part and shall be marked Final Compensation Report.