# Determination of Minimum Required Pension Contributions
> **IRS** · Final regulations. · Published 2015-09-09 · Effective 2015-09-09 · 80 FR 54374
## Document
- **Document number:** 2015-20914
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 80 FR 54374
- **CFR reference:** 26 CFR 1
- **Publication date:** 2015-09-09
- **Effective date:** 2015-09-09
- **Treasury docket:** TD 9732
## Abstract

This document contains final regulations providing guidance on the determination of minimum required contributions for single-employer defined benefit pension plans. In addition, this document contains final regulations regarding the excise tax for failure to satisfy the minimum funding requirements for defined benefit pension plans. These regulations affect sponsors, administrators, participants, and beneficiaries of defined benefit pension plans.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2015/09/09/2015-20914/determination-of-minimum-required-pension-contributions)
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