installment acceleration amount
Defined in 2 places across 2 titles — 1 distinct definitions of the United States Code.
The term “installment acceleration amount” means, with respect to any plan year in a restriction period with respect to an election year, the sum of—
(I) the aggregate amount of excess employee compensation determined under subparagraph (D) with respect to all employees for the plan year, plus
(II) the aggregate amount of extraordinary dividends and redemptions determined under subparagraph (E) for the plan year.
Same definition in 2 sections
- 2010–present26 U.S.C. § 430Internal Revenue Code · Minimum funding standards for single-employer defined benefit pension plans · for purposes of this section
- 2010–present29 U.S.C. § 1083Labor · Minimum funding standards for single-employer defined benefit pension plans · for purposes of this section