51 Pa. Code § 17.9 – Transferred business interests.

(a) A financial interest in a business with which the reporting person is or has been associated during the preceding calendar year which has been transferred to a member of the person’s immediate family; that is, a parent, spouse, child, brother or sister, shall be reported.
(b) Financial interests comprise more than 5% of the equity of the business or more than 5% of the assets of the economic interest in indebtedness.
(c) Transfer includes a conveyance whether or not written or otherwise recorded.