### Question
Can you define what adjusted funding target attainment percentage means?


### Answer
**Adjusted funding target attainment percentage** is defined as the following in *26 U.S.C. § 436*:

> the funding target attainment percentage which is determined under paragraph (1) by increasing each of the amounts under subparagraphs (A) and (B) of section 430(d)(2) by the aggregate amount of purchases of annuities for employees other than highly compensated employees (as defined in section 414(q)) which were made by the plan during the preceding 2 plan years

#### Citation:
  - *26 U.S.C. § 436*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART III-RULES RELATING TO MINIMUM FUNDING STANDARDS AND BENEFIT LIMITATIONS > Subpart B-Benefit Limitations Under Single-Employer Plans**

