20 CFR · Employees' Benefits
§ 345.205 — Reincorporation.
20 CFR § 345.205
TitleTitle 20: Employees' BenefitsPartPart 345: Employers' Contributions and Contribution Reports
SourceeCFR (current through Apr 3, 2026)
This text of 20 C.F.R. § 345.205 (Reincorporation.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
20 C.F.R. § 345.205 (2026).
Text
§ 345.205 Reincorporation.
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.
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Nearby Sections
11
§ 345.126
Liens.§ 345.201
Individual employer record defined.§ 345.202
Consolidated employer records.§ 345.203
Merger or combination of employers.§ 345.204
Sale or transfer of assets.§ 345.205
Reincorporation.§ 345.206
Abandonment.§ 345.207
Defunct employer.§ 345.208
System records.§ 345.301
Introduction.Cite This Page — Counsel Stack
Bluebook (online)
20 C.F.R. § 345.205, Counsel Stack Legal Research, https://law.counselstack.com/cfr/20/345/345.205.