required annual payment

(B)For purposes of subparagraph (A), the term “required annual payment” means the lesser of— (i)90 percent of the amount required to be contributed to or under the plan by the employer for the plan year under(without regard to any waiver under subsection (c) thereof), or (ii)100 percent of the amount so required for the preceding plan year.

Source

26 USC § 433(f)(4)(B)


Scoping language

For purposes of subparagraph
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