29 CFR § 4043.21
Tax disqualification and Title I noncompliance
July 28, 2023
§ 4043.21 Tax disqualification and Title I noncompliance.
(a) Reportable event. A reportable event occurs when the Secretary of the Treasury issues notice that a plan has ceased to be a plan described in section 4021(a)(2) of ERISA, or when the Secretary of Labor determines that a plan is not in compliance with title I of ERISA.
(b) Waiver. Notice is waived for this event.