### Question
How is the term pre-tax profits defined?


### Answer
The term **pre-tax profits** is defined in *29 U.S.C. § 1368* as the following:

> provided in section 1362(d)(2) of this title.

#### Citation:
  - *29 U.S.C. § 1368*
  - Heading: **CHAPTER 18-EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM > SUBCHAPTER III-PLAN TERMINATION INSURANCE > Subtitle D-Liability**

