Funding target

Funding target means, with respect to a plan for a plan year, the funding target as provided under ERISA section 303(1) and Code section 430(d)(1) determined as of the valuation date for the plan year.


29 CFR § 4010.2

Scoping language

The following terms are defined in 4001.2 of this chapter: benefit liabilities, Code, contributing sponsor, controlled group, earliest retirement age at valuation date, ERISA, expected retirement age (XRA), fair market value, IRS, PBGC, person, plan, plan year, unreduced retirement age (URA), ultimate parent, and U.S. entity.

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