SB for Terminating Plan

[Pension RC]

The SB instructions state that "minimum funding standards apply until the end of the plan year that includes the termination date." Is this true for a plan that terminates on the first of the year, where, clearly, the minimum funding requirement will be $0?

Any help would be appreciated!

[thepensionmaven]

You do not mentioned whether this is a sole-participant plan or not.

Was there a normal cost for the prior year?

My reading of the SB is that minimum funding would apply apply if the termination date was anything but the last day of the plan year.