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IRS Explanation, Worksheet (Alert Guidelines), and Deficiency Checksheet: Section 436 Limitations (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Sept. 30, 2016
15 pages; revised April 2016. This single PDF document includes Publication 5139, Form 14582, and Form 14583. Excerpt: "The worksheet applies only to plans to which Internal Revenue Code section 436 applies, that is, single employer defined benefit plans (including multiple employer plans) that are subject to the minimum funding requirements of section 412. Thus, the worksheet does not apply to governmental plans and nonelecting church plans." [Cycle A Submission Period, 2/1/2016 through 1/31/2017]
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