Brief Case
Pension Resource

ERISA § 303 (29 U.S.C. § 1083)

Minimum funding standards for single-employer defined benefit pension plans
USC 1994 ed., current through 1995-01-04 · superseded Jan 8, 2008 · last amended by Pub. L. 101-239
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(a) Waiver of requirements in event of business hardship If an employer, or in the case of a multi-employer plan, 10 percent or more of the number of employers contributing to or under the plan are unable to satisfy the minimum funding standard for a plan year without temporary substantial business hardship (substantial business hardship in the case of a multiemployer plan) and if application of the standard would be adverse to the interests of plan participants in the aggregate, the Secretary of the Treasury may waive the requirements of section 1082(a) of this title for such year with respect to all or any portion of the minimum funding standard other than the portion thereof determined under section 1082(b)(2)(C) of this title. The Secretary of the Treasury shall not waive the minimum funding standard with respect to a plan for more than 3 of any 15 (5 of any 15 in the case of a multiemployer plan) consecutive plan years. The interest rate used for purposes of computing the amortization charge described in subsection (b)(2)(C) of this section for any plan year shall be—
(1) in the case of a plan other than a multiemployer plan, the greater of (A) 150 percent of the Federal mid-term rate (as in effect under section 1274 of title 26 for the 1st month of such plan year), or (B) the rate of interest used under the plan in determining costs (including adjustments under section 1082(b)(5)(B) of this title), and
(2) in the case of a multiemployer plan, the rate determined under section 6621(b) of title 26.
(b) Matters considered in determining business hardship For purposes of this part, the factors taken into account in determining temporary substantial business hardship (substantial business hardship in the case of a multiemployer plan) shall include (but shall not be limited to) whether—
(1) the employer is operating at an economic loss,
(2) there is substantial unemployment or underemployment in the trade or business and in the industry concerned,
(3) the sales and profits of the industry concerned are depressed or declining, and
(4) it is reasonable to expect that the plan will be continued only if the waiver is granted.
(c) “Waived funding deficiency” defined For purposes of this part, the term “waived funding deficiency” means the portion of the minimum funding standard (determined without regard to subsection (b)(3)(C) of section 1082 of this title) for a plan year waived by the Secretary of the Treasury and not satisfied by employer contributions.
(d) Special rules
(1) Application must be submitted before date 21/2 months after close of year In the case of a plan other than a multiemployer plan, no waiver may be granted under this section with respect to any plan for any plan year unless an application therefor is submitted to the Secretary of the Treasury not later than the 15th day of the 3rd month beginning after the close of such plan year.
(2) Special rule if employer is member of controlled group
(A) In general In the case of a plan other than a multiemployer plan, if an employer is a member of a controlled group, the temporary substantial business hardship requirements of subsection (a) of this section shall be treated as met only if such requirements are met—
(i) with respect to such employer, and
(ii) with respect to the controlled group of which such employer is a member (determined by treating all members of such group as a single employer).
The Secretary of the Treasury may provide that an analysis of a trade or business or industry of a member need not be conducted if the Secretary of the Treasury determines such analysis is not necessary because the taking into account of such member would not significantly affect the determination under this subsection.
(B) Controlled group For purposes of subparagraph (A), the term “controlled group” means any group treated as a single employer under subsection (b), (c), (m), or (o) of section 414 of title 26.
(e) Notice of filing of application for waiver
(1) The Secretary of the Treasury shall, before granting a waiver under this section, require each applicant to provide evidence satisfactory to such Secretary that the applicant has provided notice of the filing of the application for such waiver to each employee organization representing employees covered by the affected plan, and each affected party (as defined in section 1301(a)(21) of this title) other than the Pension Benefit Guaranty Corporation. Such notice shall include a description of the extent to which the plan is funded for benefits which are guaranteed under subchapter III of this chapter and for benefit liabilities.
(2) The Secretary of the Treasury shall consider any relevant information provided by a person to whom notice was given under paragraph (1).
(f) Cross reference For corresponding duties of the Secretary of the Treasury with regard to implementation of the Internal Revenue Code of 1986, see section 412(d) of title 26.
Source credit, amendments & notes

(Pub. L. 93–406, title I, §303, Sept. 2, 1974, 88 Stat. 872; Pub. L. 99–272, title XI, §§11015(b)(1)(A), 11016(c)(2), Apr. 7, 1986, 100 Stat. 267, 273; Pub. L. 100–203, title IX, §9306(a)(2), (b)(2), (c)(2)(A), (d)(2), Dec. 22, 1987, 101 Stat. 1330–353 to 1330–355; Pub. L. 101–239, title VII, §§7881(b)(6)(B)(ii), (7), (8), (c)(2), 7891(a)(1), Dec. 19, 1989, 103 Stat. 2438, 2439, 2445.)

Repeal of Section

Pub. L. 109–280, title I, §101(a), (d), Aug. 17, 2006, 120 Stat. 784, 789, provided that, applicable to plan years beginning after 2007, this section is repealed.

Enactment of Section

Pub. L. 109–280, title I, §102(a), (c), Aug. 17, 2006, 120 Stat. 789, 809, provided that, applicable with respect to plan years beginning after 2007, a new section 1083 of this title is enacted to read as follows:

References in Text

The Internal Revenue Code of 1986, referred to in subsec. (f), is classified generally to Title 26, Internal Revenue Code.

Amendments

1989—Subsec. (a). Pub. L. 101–239, §7881(b)(7), redesignated pars. (A) and (B) as pars. (1) and (2), respectively, realigned margins, redesignated cls. (i) and (ii) as subpars. (A) and (B), respectively, of par. (1), and made technical correction to reference to section 6621(b) of title 26 in par. (2) resulting in no change in text.

Subsec. (a)(1)(B). Pub. L. 101–239, §7881(b)(6)(B)(ii), inserted “(including adjustments under section 1082(b)(5)(B) of this title)” after “costs”.

Subsec. (e)(1). Pub. L. 101–239, §7881(c)(2), substituted “for benefit liabilities” for “the benefit liabilities” in last sentence.

Subsec. (f). Pub. L. 101–239, §7891(a)(1), substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.

Pub. L. 101–239, §7881(b)(8), transferred subsec. (f) to follow immediately after subsec. (e).

1987—Subsec. (a). Pub. L. 100–203, §9306(a)(2)(B), substituted “temporary substantial business hardship (substantial business hardship in the case of a multiemployer plan)” for “substantial business hardship”.

Pub. L. 100–203, §9306(b)(2), substituted “more than 3 of any 15 (5 of any 15 in the case of a multiemployer plan)” for “more than 5 of any 15”.

Pub. L. 100–203, §9306(c)(2)(A), substituted “The interest rate used for purposes of computing the amortization charge described in subsection (b)(2)(C) of this section for any plan year shall be—” and pars. (A) and (B) for “The interest rate used for purposes of computing the amortization charge described in section 1082(b)(2)(C) of this title for a variance granted under this subsection shall be the rate determined under section 6621(b) of title 26.”

Subsec. (b). Pub. L. 100–203, §9306(a)(2)(B), substituted “temporary substantial business hardship (substantial business hardship in the case of a multiemployer plan)” for “substantial business hardship”.

Subsec. (d)(1). Pub. L. 100–203, §9306(a)(2)(A), added subsec. (d)(1). Former subsec. (d) redesignated (f).

Subsec. (d)(2). Pub. L. 100–203, §9306(a)(2)(C), added par. (2).

Subsec. (e)(1). Pub. L. 100–203, §9306(d)(2), substituted “plan, and each affected party (as defined in section 1301(a)(21) of this title) other than the Pension Benefit Guaranty Corporation. Such notice shall include a description of the extent to which the plan is funded for benefits which are guaranteed under subchapter III of this chapter and the benefit liabilities.” for “plan.”

Subsec. (f). Pub. L. 100–203, §9306(a)(2)(A), redesignated former subsec. (d) as (f).

1986—Pub. L. 99–272, §11015(b)(1)(A), inserted provision that the interest rate used for purposes of computing the amortization charge described in section 1082(b)(2)(C) of this title for a variance granted under this subsection be the rate determined under section 6621(b) of title 26.

Subsec. (e). Pub. L. 99–272, §11016(c)(2), added subsec. (e).

Effective Date of 2006 Amendment

Pub. L. 109–280, title I, §102(c), Aug. 17, 2006, 120 Stat. 809, provided that: “The amendments made by this section [enacting new section 1083 of this title] shall apply with respect to plan years beginning after 2007.”

Effective Date of 1989 Amendment

Amendment by section 7881(b)(6)(B)(ii), (7), (8), (c)(2) of Pub. L. 101–239 effective, except as otherwise provided, as if included in the provision of the Pension Protection Act, Pub. L. 100–203, §§9302–9346, to which such amendment relates, see section 7882 of Pub. L. 101–239, set out as a note under section 401 of Title 26, Internal Revenue Code.

Amendment by section 7891(a)(1) of Pub. L. 101–239 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 7891(f) of Pub. L. 101–239, set out as a note under section 1002 of this title.

Effective Date of 1987 Amendment

Amendment by Pub. L. 100–203 applicable in the case of any application submitted after Dec. 17, 1987, and any waiver granted pursuant to such an application, except that the amendment by section 9306(a)(2)(A) of Pub. L. 100–203 applicable to plan years beginning after Dec. 31, 1987, amendment by section 9306(b)(2) of Pub. L. 100–203 applicable to waivers for plan years beginning after Dec. 31, 1987, and amendment by section 9306(d)(2) of Pub. L. 100–203 applicable to applications submitted more than 90 days after Dec. 22, 1987, with certain exceptions and transitional rules, see section 9306(f) of Pub. L. 100–203, as amended, set out as a note under section 412 of Title 26, Internal Revenue Code.

Effective Date of 1986 Amendment

Amendment by Pub. L. 99–272 effective Jan. 1, 1986, with certain exceptions, see section 11019 of Pub. L. 99–272, set out as a note under section 1341 of this title.

Applicability of Amendments by Subtitles A and B of Title I of Pub. L. 109–280

For special rules on applicability of amendments by subtitles A (§§101–107) and B (§§111–116) of title I of Pub. L. 109–280 to certain eligible cooperative plans, PBGC settlement plans, and eligible government contractor plans, see sections 104, 105, and 106 of Pub. L. 109–280, set out as notes under section 401 of Title 26, Internal Revenue Code.

Modification of Transition Rule to Pension Funding Requirements

For modification of transition rule to pension funding requirements in the case of a plan that was not required to pay a variable rate premium for the plan year beginning in 1996, has not, in any plan year beginning after 1995, merged with another plan (other than a plan sponsored by an employer that was in 1996 within the controlled group of the plan sponsor), and is sponsored by a company that is engaged primarily in the interurban or interstate passenger bus service, see section 115(a)–(c) of Pub. L. 109–280, set out as a note under section 430 of Title 26, Internal Revenue Code.

ERISA § 303 (29 U.S.C. § 1083) — Minimum funding standards for single-employer defined benefit pension plans · USC 1994 ed., current through 1995-01-04 · https://pensionresource.website/EAMain?content=EAMain.Law&id=usc29-1083&asof=1995-01-04 · printed Oct 16, 2026
On this page
  • (a) Waiver of requirements in event of business hardship
  • (b) Matters considered in determining business hardship
  • (c) “Waived funding deficiency” defined
  • (d) Special rules
  • (e) Notice of filing of application for waiver
  • (f) Cross reference
Parallel provisions
  • I.R.C. § 430 Minimum funding standards for single-employer plans
Cited by (code & regs)

No regulations are linked to this section in the library.

Guidance addressing this section
IRS / Treasury
Notices
  • Notice 2026-27 May 18, 2026 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of… (h)(3)(A)
  • Notice 2025-40 Jul 28, 2025 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of… (h)(3)(A)
  • Notice 2024-42 Jun 17, 2024 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of… (h)(3)(A)
  • Notice 2022-22 May 16, 2022 — Updated Mortality Improvement Rates and Static Mortality Tables for Defined Benefit Pension Plans for 2023 (h)(3)(A)
  • Notice 2021-48 Aug 16, 2021 — Guidance on Single-Employer Defined Benefit Pension Plan Funding Changes under the American Rescue Plan Act of 2021 (j)(3)
  • Notice 2020-85 Dec 14, 2020 — Updated Mortality Improvement Rates and Static Mortality Tables for Defined Benefit Pension Plans for 2022 (h)(3)(A)
  • Notice 2019-26 Apr 8, 2019 — This notice sets forth the updated mortality improvement rates and static mortality tables that are used for purposes of determining minimum funding requiremen… (h)(3)(A)
  • Notice 2018-2 Jan 8, 2018 — This notice sets forth the updated mortality improvement rates and static mortality tables that are used for purposes of determining minimum funding requiremen… (h)(3)(A)
  • Notice 2016-50 Sep 19, 2016 — This notice provides updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Internal Revenue Code (Code) and … (h)(3)(A)
  • Notice 2015-53 Aug 17, 2015 — This notice provides updated static mortality tables to be used for defined benefit pension plans for purposes of calculating the funding target and other item… (h)(3)(A)
  • Notice 2013-49 Aug 5, 2013 — This notice provides updated static mortality tables to be used by defined benefit pension plans for purposes of satisfying certain funding and benefit require… (h)(3)(A)
  • Notice 2013-11 Mar 11, 2013 — This notice provides guidance on the 25-year average segment rates that are applied to adjust the otherwise applicable 24-month average segment rates that are …
  • Notice 2012-55 Sep 4, 2012 — This notice provides guidance on the 25-year average segment rates that are applied to adjust the otherwise applicable 24-month average segment rates that are …
  • Notice 2008-85 Oct 20, 2008 — This notice provides updated static mortality tables to be used in applying the minimum funding requirements to single employer defined benefit pension plans t… (h)(3)(A)
  • Notice 2005-84 Nov 14, 2005 — Minimum funding standards; disaster relief. As a result of the enactment of section 403(b) of the Katrina Emergency Tax Relief Act of 2005, the Internal Revenu… (d)(1)
  • Notice 2005-60Superseded Sep 26, 2005 — Minimum funding standards; disaster relief. The Internal Revenue Service, the Employee Benefits Security Administration of the Department of Labor, and the Pen… (d)(1)
    Superseded by Notice 2005-84
  • Notice 2004-62 Oct 4, 2004 — Minimum funding standards; disaster relief. The Service, the Employee Benefits Security Administration (EBSA) of the Department of Labor, and the Pension Benef… (d)(1)
Revenue Procedures
  • Rev. Proc. 2008-62 Oct 20, 2008 — This document sets forth the procedure by which the sponsor of a defined benefit plan, other than a multiemployer plan, may request and obtain approval for the… (h)(3)(C)
  • Rev. Proc. 2007-37 Jun 18, 2007 — Funding; substitute mortality tables; non-multiemployer defined benefit plans. This procedure provides guidelines for requesting letter rulings for substitute … (h)(3)(C)
  • Rev. Proc. 2004-15 Feb 17, 2004 — Minimum funding standards; waivers; notice. This procedure sets forth guidelines for requesting waivers of the minimum funding standards with respect to define… (e)(1)(e)(2)
PBGC
Proposed Rules
Final Rules
Department of Labor (EBSA)
Proposed Rules
Also cited in 72 other documents
PBGC
Proposed Rules
  • 91 FR 45739Proposed Jul 21, 2026 — Penalties for Failure To Provide Certain Notices or Other Material Information Comments due Sep 21, 2026 (k)(4)
  • 83 FR 9716Proposed Mar 7, 2018 — Owner-Participant Changes to Guaranteed Benefits and Asset Allocation Comments due May 7, 2018 (k)
  • 81 FR 64700Proposed Sep 20, 2016 — Missing Participants Comments due Nov 21, 2016 (k)
  • 80 FR 44312Proposed Jul 27, 2015 — Annual Financial and Actuarial Information Reporting; Changes to Waivers Comments due Sep 25, 2015 (c)(4)(d)(2)(f)(f)(4)(B)(h)(2)(iv)(i)
  • 76 FR 13304Proposed Mar 11, 2011 — Benefits Payable in Terminated Single-Employer Plans; Limitations on Guaranteed Benefits Comments due May 10, 2011
Final Rules
IRS / Treasury
Revenue Procedures
  • Rev. Proc. 2026-4Modified Dec 29, 2025 — This revenue procedure contains updates relating to the types of advice the Internal Revenue Service provides to taxpayers on issues under the jurisdiction of …
    Modified by Rev. Proc. 2026-30
  • Rev. Proc. 2025-4Superseded Dec 30, 2024 — This document updates Rev. Proc. 2024-4, 2024-1 IRB 160, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the …
    Superseded by Rev. Proc. 2026-4
  • Rev. Proc. 2024-32Modified Aug 19, 2024 — This revenue procedure updates the procedures in Rev. Proc. 2017-55 to set forth the procedure by which the sponsor of a defined benefit plan that is subject t… (h)(3)(C)
    Modified by Rev. Proc. 2025-21
  • Rev. Proc. 2024-4Superseded Jan 2, 2024 — This document updates Rev. Proc. 2023-4, 2023-1 IRB 162, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the …
    Superseded by Rev. Proc. 2025-4
  • Rev. Proc. 2023-4Superseded Jan 3, 2023 — This document updates Rev. Proc. 2022-4, 2022-1 IRB 161, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the …
    Superseded by Rev. Proc. 2024-4
  • Rev. Proc. 2022-4Superseded Jan 3, 2022 — This document updates Rev. Proc. 2021-4, 2021-1 IRB 157, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the …
    Superseded by Rev. Proc. 2023-4
  • Rev. Proc. 2021-4Superseded Jan 4, 2021 — This document updates Rev. Proc. 2020-4, 2020-1 I.R.B. 148, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of t…
    Superseded by Rev. Proc. 2022-4
  • Rev. Proc. 2020-4 Jan 2, 2020 — This revenue procedure contains information on the types of advice provided by the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Ru…
  • Rev. Proc. 2019-4 Jan 2, 2019 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt Agreements Office. Rev. Proc. 20…
  • Rev. Proc. 2018-4 Jan 2, 2018 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government Entities Division…
  • Rev. Proc. 2017-55Superseded Oct 23, 2017 — This revenue procedure sets forth the procedure by which the sponsor of a defined benefit plan that is subject to the funding requirements of § 430 of the Inte… (h)(3)(C)
    Superseded by Rev. Proc. 2024-32
  • Rev. Proc. 2017-4 Jan 3, 2017 — This procedure contains consolidated and revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government …
  • Rev. Proc. 2014-4 Jan 2, 2014 — Rulings and information letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters rela…
  • Rev. Proc. 2013-4Modified Jan 2, 2013 — Rulings and information letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters rela…
    Modified by Rev. Proc. 2013-22
  • Rev. Proc. 2004-44 Aug 2, 2004 — Minimum funding standards; amortization; extensions. This procedure sets forth guidelines for requesting extensions of the amortization period of the minimum f… (e)(1)
Treasury Decisions
  • T.D. 10005 Aug 19, 2024 — These regulations update the requirements that a plan sponsor of a single-employer defined benefit plan must meet to obtain IRS approval to use mortality table…
  • T.D. 9986 Jan 29, 2024 — These regulations specify the methodology for constructing the corporate bond yield curve that is used to derive the interest rates used in calculating present…
  • T.D. 9732 Sep 28, 2015 — These final regulations provide guidance on the determination of minimum required contributions for single-employer defined benefit pension plans and also cont…
Final Rules
  • 89 FR 61343 Jul 31, 2024 — Plan-Specific Substitute Mortality Tables for Determining Present Value
  • 89 FR 2127 Jan 12, 2024 — Corporate Bond Yield Curve for Determining Present Value
  • 88 FR 72357 Oct 20, 2023 — Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans
  • 82 FR 46388 Oct 5, 2017 — Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans
  • 80 FR 54374 Sep 9, 2015 — Determination of Minimum Required Pension Contributions
Proposed Rules
  • 88 FR 72409Proposed Oct 20, 2023 — Plan-Specific Substitute Mortality Tables for Determining Present Value
  • 88 FR 41047Proposed Jun 23, 2023 — Corporate Bond Yield Curve for Determining Present Value Comments due Aug 22, 2023
  • 87 FR 25161Proposed Apr 28, 2022 — Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans Comments due Jun 9, 2022
  • 81 FR 95911Proposed Dec 29, 2016 — Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans
  • REG-139236-07Proposed Mar 3, 2008 — Proposed regulations under section 430 of the Code provide guidance on the valuation of plan assets and the determination of benefit liabilities for purposes o…
  • REG-113891-07Proposed Oct 15, 2007 — Part IV. Items of General Interest
  • REG-143601-06Proposed Jun 11, 2007 — Proposed regulations under section 430 of the Code provide generally applicable mortality tables to be used in determining present value or making any computat…
Notices
  • Notice 2020-61 Aug 24, 2020 — Special Funding and Benefit Limitation Rules for Single-Employer Defined Benefit Pension Plans under the CARES Act (j)(j)(3)
  • Notice 2017-49 Oct 2, 2017 — This notice provides relief in connection with certain employee benefit plans because of damage caused by Hurricanes Harvey and Irma. The relief provided by th… (g)(4)(j)(1)(j)(3)(j)(4)(k)
  • Notice 2015-58 Sep 14, 2015 — This notice provides guidance on certain issues relating to the application of the Cooperative and Small Employer Charity Pension Flexibility Act, Pub. L. No. … (h)(2)(C)(iii)
  • Notice 2013-84 Dec 23, 2013 — This notice contains the 2013 Cumulative List of Changes in Plan Qualification Requirements (2013 Cumulative List) described in section 4 of Rev. Proc. 2007–44…
  • Notice 2012-46 Jul 23, 2012 — This notice provides guidance in the form of questions and answers with respect to the notice requirements of section 101(j) of the Employee Retirement Income … (d)(2)(f)
  • Notice 2011-3 Jan 10, 2011 — Special rules relating to funding relief for single-employer pension plans under PRA 2010. This notice provides guidance on the special rules relating to fundi… (c)(2)(c)(2)(D)(vi)(c)(2)(D)(vi)(I)(c)(2)(D)(vi)(II)(c)(7)
  • Notice 2010-55 Aug 16, 2010 — This notice provides guidance on filing Form 5500 and Schedule SB for single-employer defined benefit plans for plan sponsors who are considering use of the sp… (c)(2)(c)(7)
  • Notice 2009-22 Apr 6, 2009 — Asset valuation under section 430(g)(3)(B) as amended by WRERA. This notice provides interim rules regarding asset valuation methods that are permitted to be u… (g)(3)(B)
  • Notice 2008-87 Oct 20, 2008 — This notice provides relief for funding deadlines and other requirements for plans in certain counties affected by Hurricane Ike. Relief is provided pursuant t… (d)(1)(j)(1)(j)(3)(j)(4)(k)
Announcements
  • Ann. 2010-3 Jan 25, 2010 — Automatic approval of changes in funding method for takeover plans and changes in pension valuation software. This announcement provides, for plan years beginn…
Department of Labor (EBSA)
Field Assistance Bulletins
  • FAB 2025-02 Apr 30, 2025 — ERISA’s Annual Funding Notice Requirements Following SECURE 2.0 (i)
Final Rules
  • 85 FR 2292 Jan 15, 2020 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2020 (a)(8)
  • 84 FR 213 Jan 23, 2019 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2019 (a)(8)
  • 82 FR 5373 Jan 18, 2017 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2017 (a)(8)
  • 81 FR 43430 Jul 1, 2016 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments (a)(8)
  • 80 FR 5626 Feb 2, 2015 — Annual Funding Notice for Defined Benefit Plans (d)(2)(g)(2)(B)(g)(4)(h)(2)(A)(h)(2)(C)(iv)(i)
Proposed Rules

No court rulings in the library cite this provision yet.

Private Letter Rulings (14)
Private Letter Rulings (14)
Also cite this provision (14)
  • PLR 202505025 Jan 31, 2025 — Minimum funding standards for single-employer defined benefit pension plans UIL 430.00-00 (h)(3)
  • PLR 202306015 Feb 10, 2023 — Minimum funding standards for single-employer defined benefit pension plans UIL 430.00-00 (h)(3)
  • PLR 202306016 Feb 10, 2023 — Minimum funding standards for single-employer defined benefit pension plans UIL 430.00-00 (h)(3)
  • PLR 202249023 Dec 9, 2022 — Minimum funding standards for single-employer defined benefit pension plans UIL 430.00-00 (h)(3)
  • PLR 201948003 Nov 29, 2019 — Minimum Funding Waiver UIL 412.06-00
  • PLR 201538029 Sep 18, 2015 — Minimum funding standards for single-employer defined benefit pension plans UIL 430.00-00 (h)(5)
  • PLR 201518022 May 1, 2015 — Minimum funding standards for single-employer defined benefit pension plans UIL 430.00-00 (h)(5)
  • PLR 201506018 Feb 6, 2015 — Minimum funding standards for single-employer defined benefit pension plans UIL 430.00-00 (h)(3) (h)(3)(C)(ii)
  • PLR 201506019 Feb 6, 2015 — Minimum funding standards for single-employer defined benefit pension plans UIL 430.00-00 (h)(3) (h)(3)(C)(ii)
  • PLR 201442068 Oct 17, 2014 — Minimum Funding Waiver UIL 412.06-00
  • PLR 201440034 Oct 3, 2014 — Minimum Funding Waiver UIL 412.06-00
  • PLR 201437022 Sep 12, 2014 — Minimum Funding Waiver UIL 412.06-00
  • PLR 201111019 Mar 18, 2011 — Minimum funding standards for single-employer defined benefit pension plans UIL 430.00-00 (h)(3)(C)(ii)
  • PLR 201103060 Jan 21, 2011 — Minimum Funding Waiver UIL 412.06-00

Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

EffectiveThroughSourceAmended by
Jan 4, 1995Jan 7, 2008USC 1994 ed., current through 1995-01-04 run 49Pub. L. 101-239View
Jan 8, 2008Jan 4, 2009USC 2007 ed., current through 2008-01-08 run 103Pub. L. 109-280View · Redline (sign in)
Jan 5, 2009Jan 6, 2011USC 2008 ed., current through 2009-01-05 run 106Pub. L. 110-458View · Redline (sign in)
Jan 7, 2011Jan 14, 2013USC 2010 ed., current through 2011-01-07 run 114Pub. L. 111-192View · Redline (sign in)
Jan 15, 2013Jan 4, 2015USC 2013 ed., current through 2014-01-16 run 13Pub. L. 112-141View · Redline (sign in)
Jan 5, 2015Jan 2, 2016USC 2014 ed., current through 2015-01-05 run 14Pub. L. 113-295View · Redline (sign in)
Jan 3, 2016Jan 23, 2020USC 2015 ed., current through 2016-01-03 run 15Pub. L. 114-74View · Redline (sign in)
Jan 24, 2020Jan 1, 2022USC 2019 ed., current through 2020-01-24 run 19Pub. L. 116-94View · Redline (sign in)
Jan 2, 2022currentUSC 2024 ed., current through 2025-01-06 run 1Pub. L. 117-58View · Redline (sign in)
Provision-level history (blame)