### Question
What does pre-tax profits mean?


### Answer
**Pre-tax profits** has the following meaning in *29 U.S.C. § 1368*:

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

#### Citation:
  - *29 U.S.C. § 1368*
  - Heading: **CHAPTER 17-COMPREHENSIVE EMPLOYMENT AND TRAINING PROGRAMS > SUBCHAPTER III-PLAN TERMINATION INSURANCE > Subtitle D-Liability**

