### Question
What does excess resources mean?


### Answer
**Excess resources** has the following meaning in *26 U.S.C. § 418E*:

> available resources above the amount necessary to support the resource benefit level, but no greater than the amount necessary to pay benefits for the plan year at the benefit levels under the plan

#### 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**

