### Question
What is the definition of full-funding limitation?


### Answer
The definition of **full-funding limitation** is as follows in *29 U.S.C. § 1082*:

> the excess (if any) of—


(i) the lesser of (I) 150 percent of current liability (including the expected increase in current liability due to benefits accruing during the plan year), or (II) the accrued liability (including normal cost) under the plan (determined under the entry age normal funding method if such accrued liability cannot be directly calculated under the funding method used for the plan), over


(ii) the lesser of—


(I) the fair market value of the plan's assets, or


(II) the value of such assets determined under paragraph (2)

#### Citation:
  - *29 U.S.C. § 1082*
  - Heading: **CHAPTER 17-COMPREHENSIVE EMPLOYMENT AND TRAINING PROGRAMS > SUBCHAPTER I-PROTECTION OF EMPLOYEE BENEFIT RIGHTS > Subtitle B-Regulatory Provisions > part 3-funding**

