20 CFR 345.205
§ 345.205 Reincorporation.
United States · 20 CFR — Employees' Benefits · Status: effective
Cite this
- Citation
- 20 CFR 345.205, § 345.205 Reincorporation, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/77856
- Permanent ID
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Full text
The cumulative benefit balance, net cumulative contribution balance, 1-year compensation base, and 3-year compensation base of an employer that reincorporates or otherwise alters its corporate identity in a transaction not involving a merger, consolidation, or unification will attach to the reincorporated or altered identity.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.