### Question
How is the "accumulated funding deficiency" defined?


### Answer
The term **accumulated funding deficiency** is defined in *26 U.S.C. § 432* as follows -

> given such term in section 412(a).

#### 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**

