31.12.2019  31.12.2018 
Minimum special payments   $0  $76,000 
Estimated minimum employer contribution (before allowable contribution holiday)   $100,000  $176,000 
Estimated minimum employer contribution (if contribution holiday taken)   $0  $176,000 
Estimated maximum eligible employer contribution  $2,988,000  $4,274,000 
Next required valuation date   31.12.2020  31.12.2019