### Question
What does disgorgement fund mean?


### Answer
**Disgorgement fund** has the following meaning in *15 U.S.C. § 7246*:

> a fund established in any administrative or judicial proceeding described in subsection (a) of this section

#### Citation:
  - *15 U.S.C. § 7246*
  - Heading: **CHAPTER 98-PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY > SUBCHAPTER III-CORPORATE RESPONSIBILITY**

