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 updates the determination of target normal cost and funding target under IRC §430 to conform to statutory amendments enacted after prior regulations, affecting annual required contributions by single-employer DB plan sponsors. (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