### Question
What does accumulated funding deficiency mean?


### Answer
**Accumulated funding deficiency** has the following meaning in *26 U.S.C. § 4971*:

> given to such term by section 431.

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

