unpaid minimum required contribution
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 4971 — for purposes of this section
The term “unpaid minimum required contribution” means, with respect to any plan year, any minimum required contribution under section 430 for the plan year which is not paid on or before the due date (as determined under section 430(j)(1)) for the plan year.
29 U.S.C. § 1082 — in this section (6 versions over time)
The term “unpaid minimum required contribution” means, with respect to any plan year, any minimum required contribution under section 1083 of this title for the plan year which is not paid on or before the due date (as determined under section 1083(j)(1) of this title) for the plan year.