### Question
What is the definition of obligation to contribute?


### Answer
The definition of **obligation to contribute** is as follows in *26 U.S.C. § 432*:

> given such term under section 4212(a) of the Employee Retirement Income Security Act of 1974.

#### Citation:
  - *26 U.S.C. § 432*
  - 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 A-Minimum Funding Standards for Pension Plans**

