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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