excess resources
Defined in 2 places across 2 titles — 1 distinct definitions of the United States Code.
For purposes of this paragraph, the term “excess resources” means available resources above the amount necessary to support the resource benefit level, but no greater than the amount necessary to pay benefits for the plan year at the benefit levels under the plan.
Same definition in 2 sections
- 1994–present26 U.S.C. § 418EInternal Revenue Code · Insolvent plans · under this section
- 1994–present29 U.S.C. § 1426Labor · Insolvent plans · under this section