Part 3 — Funding
ERISA § 303
Minimum funding — single-employer defined benefit plans
- ERISA section
- § 303
- U.S. Code
- 29 U.S.C. § 1083
- Parallel tax cite
- 26 U.S.C. § 430
Bluebook citation: ERISA § 303, 29 U.S.C. § 1083
Subsections of 29 U.S.C. § 1083
- (a)Minimum required contribution
- (b)Target normal cost
- (c)Shortfall amortization charge
- (d)Rules relating to funding target
- (e)Waiver amortization charge
- (f)Reduction of minimum required contribution by prefunding balance and funding standard carryover balance
- (g)Valuation of plan assets and liabilities
- (h)Actuarial assumptions and methods
- (i)Special rules for at-risk plans
- (j)Payment of minimum required contributions
- (k)Imposition of lien where failure to make required contributions
- (l)Qualified transfers to health benefit accounts
- (m)Special rules for community newspaper plans
Related — Part 3 — Funding
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Citations for quick reference only — read the linked statutory text to verify. Not legal advice.