### Question
What is the definition of funding plan adoption period?


### Answer
The definition of **funding plan adoption period** is as follows in *26 U.S.C. § 432*:

> the period beginning on the date of the certification under subsection (b)(3)(A) for the initial determination year and ending on the day before the first day of the funding improvement period

#### 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**

