applicable plan year
Defined in 1 place of the United States Code.
For purposes of this subparagraph, the term “applicable plan year” means any plan year beginning after December 31, 2011, and before January 1, 2015, for which—
(I) the funding target (as defined in section 1083(d)(2) of this title) is less than 95 percent of such funding target determined without regard to section 1083(h)(2)(C)(iv) of this title,
(II) the plan has a funding shortfall (as defined in section 1083(c)(4) of this title and determined without regard to section 1083(h)(2)(C)(iv) of this title) greater than $500,000, and
(III) the plan had 50 or more participants on any day during the preceding plan year.
Source
- 2013–201429 U.S.C. § 1021Labor · Duty of disclosure and reporting · in this section
For purposes of this subparagraph, the term "applicable plan year" means any plan year beginning after December 31, 2011, and before January 1, 2015, for which—
(I) the funding target (as defined in section 1083(d)(2) of this title) is less than 95 percent of such funding target determined without regard to section 1083(h)(2)(C)(iv) of this title,
(II) the plan has a funding shortfall (as defined in section 1083(c)(4) of this title and determined without regard to section 1083(h)(2)(C)(iv) of this title) greater than $500,000, and
(III) the plan had 50 or more participants on any day during the preceding plan year.
For purposes of any determination under subclause (III), the aggregation rule under the last sentence of section 1083(g)(2)(B) of this title shall apply.
Source
- 2012–201429 U.S.C. § 1021Labor · Duty of disclosure and reporting · in this section
For purposes of this subparagraph, the term “applicable plan year” means any plan year beginning after December 31, 2011, and before January 1, 2020, for which—
(I) the funding target (as defined in section 1083(d)(2) of this title) is less than 95 percent of such funding target determined without regard to section 1083(h)(2)(C)(iv) of this title,
(II) the plan has a funding shortfall (as defined in section 1083(c)(4) of this title and determined without regard to section 1083(h)(2)(C)(iv) of this title) greater than $500,000, and
(III) the plan had 50 or more participants on any day during the preceding plan year.
Source
- 2014–201529 U.S.C. § 1021Labor · Duty of disclosure and reporting · in this section
For purposes of this subparagraph, the term "applicable plan year" means any plan year beginning after December 31, 2011, and before January 1, 2020, for which—
(I) the funding target (as defined in section 1083(d)(2) of this title) is less than 95 percent of such funding target determined without regard to section 1083(h)(2)(C)(iv) of this title,
(II) the plan has a funding shortfall (as defined in section 1083(c)(4) of this title and determined without regard to section 1083(h)(2)(C)(iv) of this title) greater than $500,000, and
(III) the plan had 50 or more participants on any day during the preceding plan year.
For purposes of any determination under subclause (III), the aggregation rule under the last sentence of section 1083(g)(2)(B) of this title shall apply.
Source
- 2014–201529 U.S.C. § 1021Labor · Duty of disclosure and reporting · in this section
For purposes of this subparagraph, the term “applicable plan year” means any plan year beginning after December 31, 2011, and before January 1, 2023, for which—
(I) the funding target (as defined in section 1083(d)(2) of this title) is less than 95 percent of such funding target determined without regard to section 1083(h)(2)(C)(iv) of this title,
(II) the plan has a funding shortfall (as defined in section 1083(c)(4) of this title and determined without regard to section 1083(h)(2)(C)(iv) of this title) greater than $500,000, and
(III) the plan had 50 or more participants on any day during the preceding plan year.
Source
- 2015–202129 U.S.C. § 1021Labor · Duty of disclosure and reporting · in this section
For purposes of this subparagraph, the term "applicable plan year" means any plan year beginning after December 31, 2011, and before January 1, 2023, for which—
(I) the funding target (as defined in section 1083(d)(2) of this title) is less than 95 percent of such funding target determined without regard to section 1083(h)(2)(C)(iv) of this title,
(II) the plan has a funding shortfall (as defined in section 1083(c)(4) of this title and determined without regard to section 1083(h)(2)(C)(iv) of this title) greater than $500,000, and
(III) the plan had 50 or more participants on any day during the preceding plan year.
For purposes of any determination under subclause (III), the aggregation rule under the last sentence of section 1083(g)(2)(B) of this title shall apply.
Source
- 2015–201929 U.S.C. § 1021Labor · Duty of disclosure and reporting · in this section
For purposes of this subparagraph, the term “applicable plan year” means any plan year beginning after December 31, 2011, and before January 1, 2029, for which—
(I) the funding target (as defined in section 1083(d)(2) of this title) is less than 95 percent of such funding target determined without regard to section 1083(h)(2)(C)(iv) of this title,
(II) the plan has a funding shortfall (as defined in section 1083(c)(4) of this title and determined without regard to section 1083(h)(2)(C)(iv) of this title) greater than $500,000, and
(III) the plan had 50 or more participants on any day during the preceding plan year.
Source
- 202129 U.S.C. § 1021Labor · Duty of disclosure and reporting · in this section
For purposes of this subparagraph, the term “applicable plan year” means any plan year beginning after December 31, 2011, and before January 1, 2034, for which—
(I) the funding target (as defined in section 1083(d)(2) of this title) is less than 95 percent of such funding target determined without regard to section 1083(h)(2)(C)(iv) of this title,
(II) the plan has a funding shortfall (as defined in section 1083(c)(4) of this title and determined without regard to section 1083(h)(2)(C)(iv) of this title) greater than $500,000, and
(III) the plan had 50 or more participants on any day during the preceding plan year.
Source
- 2021–present29 U.S.C. § 1021Labor · Duty of disclosure and reporting · in this section
For purposes of this subparagraph, the term "applicable plan year" means any plan year beginning after December 31, 2011, and before January 1, 2034, for which—
(I) the funding target (as defined in section 1083(d)(2) of this title) is less than 95 percent of such funding target determined without regard to section 1083(h)(2)(C)(iv) of this title,
(II) the plan has a funding shortfall (as defined in section 1083(c)(4) of this title and determined without regard to section 1083(h)(2)(C)(iv) of this title) greater than $500,000, and
(III) the plan had 50 or more participants on any day during the preceding plan year.
For purposes of any determination under subclause (III), the aggregation rule under the last sentence of section 1083(g)(2)(B) of this title shall apply.
Source
- 2021–202529 U.S.C. § 1021Labor · Duty of disclosure and reporting · in this section