Single-Employer Defined Benefit Plan Funding
Current understanding
To be populated as evidence accumulates.
Evidence log
- 2026-08-20 — Determination of Target Normal Cost and Funding Target for Single-Employer Defined Benefit Plans: IRS proposed rule would update the regulations under IRC §430 governing target normal cost and funding target calculations for single-employer defined benefit plans to conform to post-2008 statutory amendments; affects plan sponsors’ minimum required contributions (proposed, not final). (novelty: 2)
Open questions
Related
Contributing findings
Determination of Target Normal Cost and Funding Target for Single-Employer Defined Benefit Plans
20-aug-2026
novelty 2
per-area 2
introduces