(7) Full-funding limitation For purposes of paragraph (6), the term “full-funding limitation” means the excess (if any) of— (A) the accrued liability (including normal cost) under the plan (determined under the entry age normal funding method if such accrued liability cannot be directly calculated under the funding method used for the plan), over (B) the lesser of— (i) the fair market value of the plan’s assets, or (ii) the value of such assets determined under paragraph (2). (C) Minimum amount.— (i) In general .— In no event shall the full-funding limitation determined under subparagraph (A) be less than the excess (if any) of— (I) 90 percent of the current liability (determined without regard to paragraph (4) of subsection (h)) of the plan (including the expected increase in such current liability due to benefits accruing during the plan year), over (II) the value of the plan’s assets determined under paragraph (2). (ii) Assets .— For purposes of clause (i), assets shall not be reduced by any credit balance in the funding standard account.
29 USC § 1085a(c)(7)
None identified, default scope is assumed to be the parent (part 3) of this section.