### Question
What is the definition of available resources?


### Answer
The definition of **available resources** is as follows in *26 U.S.C. § 418E*:

> the plan's cash, marketable assets, contributions, withdrawal liability payments, and earnings, less reasonable administrative expenses and amounts owed for such plan year to the Pension Benefit Guaranty Corporation under section 4261(b)(2) of the Employee Retirement Income Security Act of 1974

#### Citation:
  - *26 U.S.C. § 418E*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart C-Special Rules for Multiemployer Plans**

