### Question
How is the term CSEC accumulated funding deficiency defined?


### Answer
The term **CSEC accumulated funding deficiency** is defined in *26 U.S.C. § 4971* as the following:

> the accumulated funding deficiency determined under section 433

#### Citation:
  - *26 U.S.C. § 4971*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 43-QUALIFIED PENSION, ETC., PLANS**

