### Question
Can you define what disbursements from the plan means?


### Answer
**Disbursements from the plan** is defined as the following in *26 U.S.C. § 412*:

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

#### Citation:
  - *26 U.S.C. § 412*
  - 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 B-Special Rules**

