At-Risk Plan

Business, Legal & Accounting Glossary

Definition: At-Risk Plan

At-Risk Plan

Full Definition of At-Risk Plan

As defined by the Pension Protection Act of 2006, a single-employer defined benefit pension plan that is subject to minimum funding ERISA’s requirements. Pension plans with over 500 participants that are less than 80% funded (on a four year phased-in basis) or 70% funded for the preceding year are deemed to be at-risk.

Cite Term

To help you cite our definitions in your bibliography, here is the proper citation layout for the three major formatting styles, with all of the relevant information filled in.

Page URL
Modern Language Association (MLA):
At-Risk Plan. Payroll & Accounting Heaven Ltd. November 30, 2021
Chicago Manual of Style (CMS):
At-Risk Plan. Payroll & Accounting Heaven Ltd. (accessed: November 30, 2021).
American Psychological Association (APA):
At-Risk Plan. Retrieved November 30, 2021, from website:

Definition Sources

Definitions for At-Risk Plan are sourced/syndicated and enhanced from:

  • A Dictionary of Economics (Oxford Quick Reference)
  • Oxford Dictionary Of Accounting
  • Oxford Dictionary Of Business & Management

This glossary post was last updated: 19th November, 2021 | 0 Views.