unpaid minimum required contribution
Defined in 2 places across 2 titles of the United States Code.
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.
Source
- 2007–present29 U.S.C. § 1082Labor · Minimum funding standards · in 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.
Source
- 2006–present26 U.S.C. § 4971Internal Revenue Code · Taxes on failure to meet minimum funding standards · for purposes of this section