Unpaid minimum contributions to DB plan

[tectulsa]

Are unpaid minimum contributions used as receivables when determining minimum contribution for the following year?

[Mike Preston]

Nope.

[My 2 cents]

I am assuming the question concerns amounts not paid by the 8 1/2 month grace period, so that there remained an unpaid minimum for the prior year.  It would not be considered as a form of asset, but don't forget that the first $X paid for this year is applied towards prior year unpaid minimum contributions.  It is only after sufficient contributions, after discounting to the beginning of last year, to cover prior year unpaid minimum amounts have been paid that anything would count towards this year.