Minimum funding requirement applicable to sole-participant plan?

[Guest 401(k) newbie]

OK - so this isn't a 401(k) plan question, but I didn't see a separate forum for MPPs - if this question should be in a different forum let me know - do the minimum funding requirements apply to a sole-participant MPP? There are other requirements that don't apply because a sole-participant MPP isn't subject to Title I, but the minimum funding requirements still apply, right?

[Lou S.]

Yes, minimum funding requirements apply to 1 person Money Purchase Pension Plans. If you don't want the required contribution, convert it to a profit sharing plan.