### Question
What is the definition of accumulated funding deficiency?


### Answer
The definition of **accumulated funding deficiency** is as follows in *26 U.S.C. § 4971*:

> given to such term by the last two sentences of section 412(a).

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

