pension contribution rate
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 3131 — for purposes of this section (2 versions over time)
The term “pension contribution rate” means the contribution rate that the employer is obligated to pay on behalf of its employees under the terms of a collective bargaining agreement for benefits under a defined benefit plan under such agreement, as such rate is applied to contribution base units (as defined by section 4001(a)(11) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1301(a)(11)).1