### Question
What does full current costs mean?


### Answer
**Full current costs** has the following meaning in *26 CFR § 1.401-4*:

> the normal cost, as defined in § 1.404(a)-6, for all years since the effective date of the plan, plus interest on any unfunded liability during such period.

#### Citation:
  - *26 CFR § 1.401-4*
