Defined benefit plans that are qualified, have ever been qualified, or have ever been determined by the IRS to be qualified are subject to the minimum funding standards of IRC Section 412. The minimum required contribution for a single-employer defined benefit plan (other than a CSEC plan) is determined under IRC Section 430. IRC Section 4971 imposes excise taxes on unpaid minimum required contributions. Title I of the Employee Retirement Income Security Act of 1974 (ERISA) also contains minimum funding standards.

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