### Question
Can you define what specified balance means?


### Answer
**Specified balance** is defined as the following in *26 U.S.C. § 430*:

> the prefunding balance or the funding standard carryover balance, as the case may be

#### Citation:
  - *26 U.S.C. § 430*
  - 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**

