Determination of Minimum Required Pension Contributions (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Determination of Minimum Required Pension Contributions (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains final regulations providing guidance on the determination of minimum required contributions for single-employer defined benefit pension plans. In addition, this document contains final regulations regarding the excise tax for failure to satisfy the minimum funding requirements for defined benefit pension plans. These regulations affect sponsors, administrators, participants, and beneficiaries of defined benefit pension plans. This book contains: - The complete text of the Determination of Minimum Required Pension Contributions (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section
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