### Question
How does the law define gross income?


### Answer
Under *29 U.S.C. § 1322*, **gross income** is defined as:

> "earned income" within the meaning of section 911(b) of title 26 (determined without regard to any community property laws),


(ii) in the case of a participant in a plan under which contributions are made by more than one employer, amounts received as gross income from any employer under that plan shall be aggregated with amounts received from any other employer under that plan during the same period, and


(iii) any non-basic benefit shall be disregarded

#### Citation:
  - *29 U.S.C. § 1322*
  - Heading: **CHAPTER 18-EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM > SUBCHAPTER III-PLAN TERMINATION INSURANCE > Subtitle B-Coverage**

