(redirected from Funding Standard Account)
FSAFlexible Spending Account (employee benefit offered by some companies)
FSAFREEDOM (Freedom for Russia and Emerging Eurasian Democracies and Open Markets) Support Act of 1992
FSAFood Standards Agency (UK)
FSAFarm Security Administration
FSAFinancial Services Authority
FSAFull Speed Ahead (bicycle company)
FSAFree Syrian Army
FSAFinancial Services Agency (Japan)
FSAFarm Service Agency (USDA)
FSAFEMA (Federal Emergency Management Agency)/State Agreement
FSAFederal Student Aid
FSAFinancial Supervisory Authority
FSAFundaçao Santo André (Portuguese: St. Andrew Foundation; Brazil)
FSAFédération Suisse des Avocats (French: Swiss Federation of Lawyers; Switzerland)
FSAFinancial Services Act (UK)
FSAFoundation Skills Assessment (British Columbia, Canada student testing)
FSAFuel Supply Agreement (various locations)
FSAFinancial Services Administration (various locations)
FSAFaculté des Sciences de l'Administration (French: Faculty of Administration; Canada)
FSAFluid Sealing Association
FSAFaculté des Sciences Agronomiques (French: Faculty of Agricultural Sciences; Bénin)
FSAFood Security Act of 1985
FSAFonds de Solidarité Africain (French: African Solidarity Fund)
FSAFile System Archiving (computing)
FSAFabless Semiconductor Association (now Global Semiconductor Alliance)
FSAFull Service Airline
FSAFood Safety Act 1990 (UK)
FSAForward Sortation Area
FSAFirst Service Application
FSAFinancial Services and Analysis
FSAFree Software Association
FSAFile Staging Area
FSAFirst Step Assistant
FSAFellow of the Society of Actuaries
FSAFinite State Automaton
FSAFinancial Statement Analysis
FSAFamily Separation Allowance
FSAFeature Selection Algorithm
FSAFood Services of America
FSAFluidic Self Assembly
FSAForest School Association (UK)
FSAFinancial Security Assurance, Inc.
FSAFormal Safety Assessment
FSAFlextronics (Shah Alam) Sdn Bhd
FSAFédération Suisse des Aveugles et Malvoyants (French: Swiss Federation of the Blind and Visually Impaired; Switzerland)
FSAFamily Support Agency (Ireland)
FSAFinancial Supervisory Agency (Japan)
FSAFoundation for Sustainable Agriculture
FSAField Service Automation
FSAFellow of the Society of Antiquaries
FSAFacility Security Assessment
FSAFirm-Specific Advantage
FSAFederal Space Agency (Russia)
FSAFire Station Alerting (software)
FSAFederal Security Agency
FSAFulton Sunshine Academy (Roswell, GA)
FSAFox Studios Australia
FSAFire Services Administration (various schools)
FSAFlorida Staffing Association
FSAFinancial Service Agreement (World Trade Organization)
FSAFinnish Service Alliance
FSAFarm Safety Association
FSAFilm South Asia (est. 1997)
FSAFilemaker Solutions Alliance (developer membership program offered by FileMaker Inc)
FSAFertility Society of Australia
FSAFood Security Assessment
FSAFraternity & Sorority Affairs (various schools)
FSAFinancial Systems Administration (various schools)
FSAFederation of South Arabia (est. 1963; now Yemen)
FSAFish Spawning Aggregation (reproduction)
FSAFaculty, Staff, Administration (education)
FSAFaculté des Sciences Appliquées (Belgium, engineering schools)
FSAFilipino Student Association
FSAForum Social Africain
FSAFree Software Alliance
FSAFamily Services Association
FSAFour Swords Adventures (game)
FSAFederal Savings Association
FSAFlorida Sheriffs Association
FSAFujitsu Semiconductor America, Inc. (est. 1979; Sunnyvale, CA)
FSAForeign Student Advisor (university)
FSAFull Spectrum Approach (Native Remedies)
FSAFlorida Space Authority
FSAFunctional Solutions Analysis
FSAFuture-State Architecture
FSAFee Simple Absolute (property law)
FSAFaculty/Staff Appreciation (various schools)
FSAFlorida Society of Anesthesiologists
FSAFire Suppression Assistance
FSAFlorida Student Association
FSAForestry South Africa
FSAFood Service Attendant
FSAFree Speech Advocate
FSAFingerprint Sharing Alliance (coalition of telecom companies to combat cyber attacks)
FSAFunding Standard Account
FSAFloating Storage Offloading Vessel (oil industry)
FSAFaldo Series Asia (golf)
FSAFire Support Area
FSAFamily Service America
FSAFederal Security Administration
FSAFaculty Service Area
FSAFilm Stills Archive (Museum of Modern Art; New York, NY)
FSAFuel Storage Area
FSAForensic Science Agency of Northern Ireland
FSAForming Steel Type A
FSAFurukawa-Sky Aluminum (Japan)
FSAField Support Activity
FSAForce Structure Allowance
FSAFarm Security Agency
FSAFlorida Shuffleboard Association
FSAFlorida Storytelling Association
FSAForce Structure Announcement (US Air Force)
FSAFacilities Radiological Safety and Safeguards Branch (US FEMA)
FSAFlexible Staffing Arrangement (various locations)
FSAFanuc South Africa (equipment)
FSAFabricom Système d'Assemblage (French: Fabricom Assembly System)
FSAFree Spirit Alliance (religious network)
FSAFinnish Society of Automation
FSAForward Support Area
FSAField Service Action (Ford Motor Company)
FSAFlorida Statutes Annotated
FSAForward Sorting Area (part of Canadian Postal Code)
FSAFolded-Slot Antenna
FSAForeign Sales Agent
FSAFederal Seed Act of 1939
FSAFramework Study Areas
FSAFourier Series Analysis
FSAFood Service Agency
FSAFirst Sergeants Academy
FSAFunctional Systems Audit
FSAForeign Systems Acquisition
FSAFinal Site Acceptance
FSAFlow Survey Apparatus
FSAForeign Service Allowances (UK)
FSAFloating Suction Arm
FSAFunctional Systems Administrator
FSAFaculty Study Abroad
FSAFaculty Student Adviser (various locations)
FSAFiring Set Assay
FSAForward Section Assembly
FSAFunctional Support Agreement
FSAForce Structure Assessment
FSAForeign Service Availability
FSAForest Stewardship Act of 1990
FSAFire Safety Administrator
FSAFuel Systems Analysis
FSAFavorite Song of the Album
FSAFinnish Society of Anesthesiologists
FSAField Systemic Advocacy (US IRS)
FSAFabric Salesmen's Association (New York, NY)
FSAFighter Support Aircraft (US DoD)
References in periodicals archive ?
Credits:Amounts that are credited to the funding standard account under the regular funding rules include (1) employer contributions; (2) amounts necessary to amortize, in equal installments (a) any net decrease in unfunded past service liability arising from amendments over a period of 30 years, (b) any net experience gain over a period of five years (15 years if a multiemployer plan), and (c) any gain from changes in actuarial assumptions over a period of 10 years (30 years if a multiemployer plan); (3) the amount of the funding standard that has been waived by the Secretary of Treasury because of substantial business hardship; and (4) an adjustment, if the alternative minimum funding standard was used in a previous year.
The alternative minimum funding standard account is charged only with (1) the lesser of (a) normal cost under the plan's funding method or (b) normal cost under the unit credit method, (2) any excess of the value of accrued benefits over the fair market value of plan assets, and (3) any excess of credits over charges to the account in all prior years.
The funding standard account is also charged or credited with interest at a rate consistent with that used to determine plan costs.
An additional charge to the funding standard account (and, thus, an increased contribution) is required for certain defined benefit plans (other than multiemployer plans) that have more than 100 participants and (2) have a funded current liability percentage for any plan year below certain limits.
The Pension Protection Act of 2006 replaces the minimum funding standard account and the deficit reduction contribution for single-employer defined benefit plans (see Q 387) with a single basic "minimum required contribution.
When are pension plan contributions credited for funding standard account purposes?
For plan years beginning before 2008, the funding standard account is credited with the contributions for the plan year.
The rules governing the time when a contribution is deemed made for the purposes of crediting the funding standard account are generally independent of the rules governing the time when a contribution is deemed made for deduction purposes.
An amount equal to the excess, if any, of credits to the alternative minimum funding standard account for all prior plan years over charges to such account for all such years.
Alternative minimum funding standard accounts must be charged or credited with interest in the same manner as interest charged or credited to the funding standard account.
Such minimum funding standard accounts for a plan year must be charged with the sum of:
Further, alternative minimum funding standard accounts must be credited with the amount considered contributed by the employer to or under the plan for the plan year.
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