Web Reference: § 851.21 Hazard identification and assessment. (a) Contractors must establish procedures to identify existing and potential workplace hazards and assess the risk of associated workers injury and illness. Response: 851.21(c) initial baseline information is the compilation of information gathered for the first time to meet the requirements of 851.21(a). The resultant information should be commensurate with the hazards and risk to workers. Feb 20, 2026 · Form 851 is the roster for your group. It proves who is in, how much you own, and when that changed. The IRS still expects it in 2026, and the 80 percent voting and value rule still drives eligibility.
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