accumulated funding deficiency
Defined in 5 places across 2 titles of the United States Code.
In the case of a CSEC plan that is in funding restoration status for a plan year, for purposes of section 1082 of this title, the term “accumulated funding deficiency” means, for such plan year, the greater of—
(i) the amount described in subsection (a), or
(ii) the excess of the normal cost of the plan for the plan year over the amount actually contributed to or under the plan for the plan year.
Source
- 2014–present29 U.S.C. § 1085ALabor · 1085a, 1085b, 1086. Repealed. Pub. L. 109280, title I, 101(a), Aug. 17, 2006, 120 Stat. 784 · for purposes of this section
In the case of a CSEC plan that is in funding restoration status for a plan year, for purposes of section 412, the term "accumulated funding deficiency" means, for such plan year, the greater of—
(i) the amount described in subsection (a), or
(ii) the excess of the normal cost of the plan for the plan year over the amount actually contributed to or under the plan for the plan year.
Source
- 2014–present26 U.S.C. § 433Internal Revenue Code · Minimum funding standards for CSEC plans · for purposes of this section
The term “accumulated funding deficiency” has the meaning given such term in section 1084(a) of this title.
Source
- 2007–present29 U.S.C. § 1085Labor · Additional funding rules for multiemployer plans in endangered status or critical status · for purposes of this section
The term “accumulated funding deficiency” has the meaning given such term in section 412(a).
Source
- 2006–200826 U.S.C. § 432Internal Revenue Code · Additional funding rules for multiemployer plans in endangered status or critical status · for purposes of this section
The term “accumulated funding deficiency” has the meaning given such term in section 431(a).
Source
- 2008–present26 U.S.C. § 432Internal Revenue Code · Additional funding rules for multiemployer plans in endangered status or critical status · for purposes of this section
The term “accumulated funding deficiency” has the meaning given to such term by section 431.
Source
- 2006–present26 U.S.C. § 4971Internal Revenue Code · Taxes on failure to meet minimum funding standards · for purposes of this section
The term “accumulated funding deficiency” has the meaning given to such term by the last two sentences of section 412(a).
Source
- 1994–200626 U.S.C. § 4971Internal Revenue Code · Taxes on failure to meet minimum funding standards · for purposes of this section