Unpaid minimum required contribution
Unpaid minimum required contribution (1)In general.The termunpaid minimum required contributionmeans, with respect to any plan year, the portion of the minimum required contribution under section 430 for the plan year for which contributions have not been made on or before the due date for the plan year under section 430(j)(1). The unpaid minimum required contribution is determined after taking into account the interest adjustment to contributions under 1.430(j)-1(b)(4) andany offsets from use of the funding balances under 1.430(f)-1(d).