...that amount would generally be required for the plan to meet the minimum funding standard for 1980. If. as of the close of any plan year, charges to the...funding standard account exceed credits to the account, the excess is called an "accumulated funding deficiency." The deficiency is subject to a five-percent...

...that amount would generally be required for iie plan to meet the minimum funding standard for 1980. If. as of the close of any plan year, charges to the funding standard iccount exceed credits to the account, the excess is called an "accumuAted funding deficiency." The...

...that amount would generally be required for the plan to meet the minimum funding standard for 1980. If, as of the close of any plan year, charges to the...funding standard account exceed credits to the account, the excess is called an "accumulated funding deficiency." The deficiency is subject to a five-percent...

...that amount would generally be required for the plan to meet the minimum funding standard for 1980. If, as of the close of any plan year, charges to the...funding standard account exceed credits to the account; the excess is called an "accumulated funding deficiency." The deficiency is subject to a five-percent...

...amount would generally be required for the plan to meet the minimum funding standard for 1980. It, as of the close of any plan year, charges to the funding standard account exceed credits to the account, the excess is called an "accumulated funding deficiency." The deficiency is subject to a five-percent...

...consisting of a single corporation. III. MINIMUM FUNDING STANDARD AND DEDUCTIONS Present Law and Background Minimum funding standard In general Under the Code...an accumulated funding deficiency is subject to a 5-percent nondeductible excise tax on the amount of the deficiency (sec. 4971). If the deficiency is...

...consisting of a single corporation. III. MINIMUM FUNDING STANDARD AND DEDUCTIONS Present Law and Background Minimum funding standard In general Under the Code...an accumulated funding deficiency is subject to a 5-percent nondeductible excise tax on the amount of the deficiency (sec. 4971). If the deficiency is...

...per-participant annual premium. II. MINIMUM FUNDING STANDARD AND DEDUCTIONS Present Law and Background Minimum funding standard In general Under the Code...to as an "accumulated funding deficiency." Unless the employer obtained a minimum funding waiver, an employer who is responsible for contributing to...

...account reflects credits equal to or in excess of charges, the plan is treated as meeting the miniTnuTTi funding standard for the year. Thus, as a general...an accumulated funding deficiency is subject to a 5-percent nondeductible excise tax on the amount of the deficiency (sec. 4971). If the deficiency is...

...is responsible for making the contributions. Sanction for failure to meet minimum funding standard If, as of the close of any plan year, charges to the...employer who is responsible for contributing to a plan (and the controlled group of which the employer is a part) with an accumulated funding deficiency is...