Determination of Target Normal Cost and Funding Target for Single-Employer Defined Benefit Plans

This page provides the official government form from the Treasury Department. The summary below is quoted from the agency source.

This document contains proposed regulations that would modify rules in the existing regulations relating to the minimum funding requirement applicable to single-employer defined benefit pension plans. The modifications include changes to the rules relating to the determination of a plan's target normal cost and funding target and would implement certain statutory amendments that have not yet been reflected in the regulations. These proposed regulations would affect participants in, beneficiaries of, employers maintaining, and administrators of single-employer defined benefit plans.

Source: Federal Register — Treasury Department. Official form page · Official PDF. Quoted material remains the agency’s; this firm page is a reference only.