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 regulatory definitions and calculation rules for target normal cost and funding target under IRC §430 to conform to post-PPA statutory amendments, affecting annual minimum required contributions by single-employer DB plan sponsors (actuarial mechanics; limited direct worker impact). (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