### Question
How does the law define accumulated funding deficiency?


### Answer
Under *26 U.S.C. § 4971*, **accumulated funding deficiency** is defined as:

> given to such term by section 431.

#### Citation:
  - *26 U.S.C. § 4971*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 43-QUALIFIED PENSION, ETC., PLANS**

