### Question
Can you define what insolvency year means?


### Answer
**Insolvency year** is defined as the following in *26 U.S.C. § 418E*:

> a plan year in which a plan is insolvent

#### 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-Insolvent Plans**

