Target normal cost.
Target normal cost. The term target normal cost means the plan's target normal cost for a plan year determined under 1.430(d)1(b)(1), 1.430(i)1(d), or 1.430(i)1(e)(2), whichever applies to the plan for the plan year.
The termtarget normal costmeans the plan's target normal cost for a plan year determined under 1.430(d)1(b)(1), 1.430(i)1(d), or 1.430(i)1(e)(2), whichever applies to the plan for the plan year.