funded percentage
(1) Liabilities under 2 or more plans (A) In general In any case in which any liabilities to participants or their beneficiaries under a defined benefit plan as of the end of a plan year consist (in whole or in part) of liabilities to such participants and beneficiaries under 2 or more pension plans as of immediately before such plan year, an annual report under this section for such plan year shall include the funded percentage of each of such 2 or more pension plans as of the last day of such plan year and the funded percentage of the plan with respect to which the annual report is filed as of the last day of such plan year. (B) Funded percentage For purposes of this paragraph, the term “funded percentage”— (i) in the case of a single-employer plan, means the funding target attainment percentage, as defined in section 1083(d)(2) of this title , and (ii) in the case of a multiemployer plan, has the meaning given such term in section 1085(i)(2) of this title .