Minimum Funding Standards for Defined Benefit Plans | Practical Law

Minimum Funding Standards for Defined Benefit Plans | Practical Law

A Practice Note discussing Section 430 of the Internal Revenue Code (Code), added by the Pension Protection Act of 2006 (PPA), that provides minimum funding standards for single-employer defined benefit plans. Code Section 4971 provides for an excise tax for a failure to satisfy these requirements.

Minimum Funding Standards for Defined Benefit Plans

Practical Law Practice Note w-001-0223 (Approx. 19 pages)

Minimum Funding Standards for Defined Benefit Plans

by Practical Law Employee Benefits & Executive Compensation
MaintainedUSA (National/Federal)
A Practice Note discussing Section 430 of the Internal Revenue Code (Code), added by the Pension Protection Act of 2006 (PPA), that provides minimum funding standards for single-employer defined benefit plans. Code Section 4971 provides for an excise tax for a failure to satisfy these requirements.