{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s4971/c/4/A","label":"unpaid minimum required contribution","definition":"The term “unpaid minimum required contribution” means, with respect to any plan year, any minimum required contribution under section 430 for the plan year which is not paid on or before the due date (as determined under section 430(j)(1)) for the plan year.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}