 | United States - 1988 - 1120 lapas
...means the unfunded current liability of the plan for the plan year determined without regard to— (ii) the liability with respect to any unpredictable contingent event benefits (without regard to whether the event has occurred). (C) Applicable percentage The term "applicable percentage" means, with respect... | |
 | 1988 - 492 lapas
...liability, (2) the unamortized portion of the unfunded existing benefit increase liability, and (3) the liability with respect to any unpredictable contingent...regard to whether or not the event has occurred). The bill thus conforms the treatment of unamortized existing benefit increase liability to the treatment... | |
 | United States. Congress. Senate. Committee on Finance - 1994 - 588 lapas
...increase, and the unamortized portion of the unfunded existing benefit increase liability, and (ii) the liability with respect to any unpredictable contingent event benefits (without regard to whether the event has occurred). (C) APPLICABLE PERCENTAGE.— The term "applicable percentage" means, with... | |
 | United States - 2004 - 2224 lapas
...increase, and the unamortized portion of the unfunded existing benefit increase liability, and Ш) the liability with respect to any unpredictable contingent event benefits (without regard lo whether the event has occurred). (C) AfVUCABLE PERCENTAGE. The term "applicable percentage' means,... | |
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unfunded new liability' means the unfunded current liability of the plan for the plan year determined without regard to — "(i) the unamortized portion of the unfunded old liability, and "(ii) the liability with respect to any unpredictable contingent... 