### Question
What does current liability mean?


### Answer
**Current liability** has the following meaning in *29 U.S.C. § 1082*:

> all liabilities to participants and their beneficiaries under the plan

#### Citation:
  - *29 U.S.C. § 1082*
  - Heading: **CHAPTER 17-COMPREHENSIVE EMPLOYMENT AND TRAINING PROGRAMS > SUBCHAPTER I-PROTECTION OF EMPLOYEE BENEFIT RIGHTS > Subtitle B-Regulatory Provisions > part 3-funding**

