Target normal cost.

(4) Target normal cost. The term target normal cost means the plan's target normal cost for a plan year determined under 1.430(d)-1(b)(1), 1.430(i)-1(d), or 1.430(i)-1(e)(2), whichever applies to the plan for the plan year.

Source

26 CFR § 1.430(a)-1


Scoping language

None
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