### Question
Can you define what resource benefit level means?


### Answer
**Resource benefit level** is defined as the following in *26 U.S.C. § 418E*:

> 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-Insolvent Plans**

