funding target
(5) Definitions For purposes of this subsection: (A) Eligible employee The term “eligible employee” means an employee who is eligible to participate in an employee pension benefit plan (as defined in section 1002(2) of this title ) established and maintained by the employer. (B) Funding target The term “funding target” means, with respect to any plan year, the funding target as determined under section 1306(a)(3)(E)(iii)(I) of this title for purposes of determining the premium paid to the Corporation under section 1307 of this title for the plan year. (C) Market value The market value of the assets of a plan shall be determined in the same manner as for purposes of section 1306(a)(3)(E) of this title .