### Question
How is the "resource benefit level" defined?


### Answer
The term **resource benefit level** is defined in *26 U.S.C. § 418E* as follows -

> the level of monthly benefits determined under subsections (c)(1) and (3) and (d)(3) to be the highest level which can be paid out of the plan's available resources

#### 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**

