required annual payment
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 430 — for purposes of this section (13 versions over time)
For purposes of clause (i), the term “required annual payment” means the lesser of—
(I) 90 percent of the minimum required contribution (determined without regard to this subsection) to the plan for the plan year under this section, or
(II) 100 percent of the minimum required contribution (determined without regard to this subsection or to any waiver under section 412(c)) to the plan for the preceding plan year.
26 U.S.C. § 6654 — for purposes of this section (5 versions over time)
For purposes of subparagraph (A), the term "required annual payment" means the lesser of—
(i) 90 percent of the tax shown on the return for the taxable year (or, if no return is filed, 90 percent of the tax for such year), or
(ii) 100 percent of the tax shown on the return of the individual for the preceding taxable year.
Clause (ii) shall not apply if the preceding taxable year was not a taxable year of 12 months or if the individual did not file a return for such preceding taxable year.
26 U.S.C. § 6655 — in this section (14 versions over time)
Except as otherwise provided in this subsection, the term “required annual payment” means the lesser of—
(i) 100 percent of the tax shown on the return for the taxable year (or, if no return is filed, 100 percent of the tax for such year), or
(ii) 100 percent of the tax shown on the return of the corporation for the preceding taxable year.
26 U.S.C. § 433 — in this section (2 versions over time)
For purposes of subparagraph (A), the term “required annual payment” means the lesser of—
(i) 90 percent of the amount required to be contributed to or under the plan by the employer for the plan year under section 412 (without regard to any waiver under subsection (c) thereof), or
(ii) 100 percent of the amount so required for the preceding plan year.
29 U.S.C. § 1083 — for purposes of this section (10 versions over time)
For purposes of clause (i), the term “required annual payment” means the lesser of—
(I) 90 percent of the minimum required contribution (determined without regard to this subsection) to the plan for the plan year under this section, or
(II) 100 percent of the minimum required contribution (determined without regard to this subsection or to any waiver under section 1082(c) of this title) to the plan for the preceding plan year.
29 U.S.C. § 1085A — in this section (4 versions over time)
For purposes of subparagraph (A), the term “required annual payment” means the lesser of—
(i) 90 percent of the amount required to be contributed to or under the plan by the employer for the plan year under section 1082 of this title (without regard to any waiver under subsection (c) thereof), or
(ii) 100 percent of the amount so required for the preceding plan year.