required annual payment

(4) Amount of required installment For purposes of this subsection— (A) In general The amount of any required installment shall be 25 percent of the required annual payment. (B) Required annual payment 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 section 1082 of this title (without regard to any waiver under subsection (c) thereof), or (ii) 100 percent of the amount so required for the preceding plan year. Clause (ii) shall not apply if the preceding plan year was not a year of 12 months.


29 USC § 1085a(f)(4)

Scoping language

For purposes of this subsection
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