### Question
How does Deferred Compensation, Etc. define disbursements from the plan?


### Answer
Under *26 U.S.C. § 430*, **disbursements from the plan** is defined as:

> all disbursements from the trust, including purchases of annuities, payments of single sums and other benefits, and administrative expenses

#### Citation:
  - *26 U.S.C. § 430*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART III-RULES RELATING TO MINIMUM FUNDING STANDARDS AND BENEFIT LIMITATIONS > Subpart A-Minimum Funding Standards for Pension Plans**

