waived funding deficiency
Defined in 2 places across 2 titles of the United States Code.
For purposes of this part, the term “waived funding deficiency” means the portion of the minimum funding standard under subsection (a) (determined without regard to the waiver) for a plan year waived by the Secretary of the Treasury and not satisfied by employer contributions.
Source
- 2007–present29 U.S.C. § 1082Labor · Minimum funding standards · for purposes of this part
For purposes of this section and part III of this subchapter, the term “waived funding deficiency” means the portion of the minimum funding standard under subsection (a) (determined without regard to the waiver) for a plan year waived by the Secretary and not satisfied by employer contributions.
Source
- 2007–present26 U.S.C. § 412Internal Revenue Code · Minimum funding standards · for purposes of this section
For purposes of this section, the term “waived funding deficiency” means the portion of the minimum funding standard (determined without regard to subsection (b)(3)(C)) for a plan year waived by the Secretary and not satisfied by employer contributions.
Source
- 1994–200726 U.S.C. § 412Internal Revenue Code · Minimum funding standards · for purposes of this section