adjusted disbursements
Defined in 3 places across 2 titles of the United States Code.
The term "adjusted disbursements" means disbursements from the plan reduced by the product of—
(I) the plan's funded current liability percentage for the plan year, and
(II) the sum of the purchases of annuities, payments of single sums, and such other disbursements as the Secretary of the Treasury shall provide in regulations.
Source
- 2014–present29 U.S.C. § 1085ALabor · 1085a, 1085b, 1086. Repealed. Pub. L. 109280, title I, 101(a), Aug. 17, 2006, 120 Stat. 784 · in this section
The term “adjusted disbursements” means disbursements from the plan reduced by the product of—
(I) the plan's funding target attainment percentage for the plan year, and
(II) the sum of the purchases of annuities, payments of single sums, and such other disbursements as the Secretary of the Treasury shall provide in regulations.
Source
- 2007–present29 U.S.C. § 1083Labor · Minimum funding standards for single-employer defined benefit pension plans · for purposes of this section
The term “adjusted disbursements” means disbursements from the plan reduced by the product of—
(I) the plan's funding target attainment percentage for the plan year, and
(II) the sum of the purchases of annuities, payments of single sums, and such other disbursements as the Secretary shall provide in regulations.
Source
- 2006–present26 U.S.C. § 430Internal Revenue Code · Minimum funding standards for single-employer defined benefit pension plans · for purposes of this section