### Question
How does the law define current liability?


### Answer
Under *29 U.S.C. § 1084*, **current liability** is defined as:

> all liabilities to employees and their beneficiaries under the plan

#### Citation:
  - *29 U.S.C. § 1084*
  - Heading: **CHAPTER 18-EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM > SUBCHAPTER I-PROTECTION OF EMPLOYEE BENEFIT RIGHTS > Subtitle B-Regulatory Provisions > part 3-funding**

