liquidity shortfall

(i)The term “liquidity shortfall” means, with respect to any required installment, an amount equal to the excess (as of the last day of the quarter for which such installment is made) of the base amount with respect to such quarter over the value (as of such last day) of the plan’s liquid assets. (ii)

Source

29 USC § 1085a(f)(5)(E)(i)


Scoping language

For purposes of this paragraph
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