accumulated funding deficiency

For purposes of section 1082 of this title , the term “accumulated funding deficiency” for a CSEC plan means the excess of the total charges to the funding standard account for all plan years (beginning with the first plan year to which section 1082 of this title applies) over the total credits to such account for such years or, if less, the excess of the total charges to the alternative minimum funding standard account for such plan years over the total credits to such account for such years.

Source

29 USC § 1085a(a)


Scoping language

For purposes of section 1082
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