Description: The Funding Standard Account was introduced by ERISA to determine a defined benefit plan's compliance with the minimum funding standards of the law. In this article, the author discusses the following aspects of the Funding Standard Account: 1. Combining and offsetting Funding Standard Account amortization charges and credits, 2. The Full Funding Limitation Credit, 3. The Alternative Minimum Funding Standard Account, and 4. The minimum contribution required to assure avoidance of an Accumulated Funding Deficiency.