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Current Year Tax Map
Publication 560
taxmap/pubs/p560-014.htm#en_us_publink10008959

Minimum Funding Requirement(p14)

rule
In general, if your plan is a money purchase pension plan or a defined benefit plan, you must actually pay enough into the plan to satisfy the minimum funding standard for each year. Determining the amount needed to satisfy the minimum funding standard for a defined benefit plan is complicated, and you should seek professional help in order to meet these contribution requirements. For information on this funding requirement, see section 412 and its regulations.
taxmap/pubs/p560-014.htm#en_us_publink10008960

Quarterly installments of required contributions.(p14)

rule
If your plan is a defined benefit plan subject to the minimum funding requirements, you generally must make quarterly installment payments of the required contributions. If you do not pay the full installments timely, you may have to pay interest on any underpayment for the period of the underpayment.
taxmap/pubs/p560-014.htm#en_us_publink10008961
Due dates.(p14)
The due dates for the installments are 15 days after the end of each quarter. For a calendar-year plan, the installments are due April 15, July 15, October 15, and January 15 (of the following year).
taxmap/pubs/p560-014.htm#en_us_publink10008962
Installment percentage.(p14)
Each quarterly installment must be 25% of the required annual payment.
taxmap/pubs/p560-014.htm#en_us_publink10008963
Extended period for making contributions.(p14)
Additional contributions required to satisfy the minimum funding requirement for a plan year will be considered timely if made by 81/2 months after the end of that year.