### Question
What does adjusted disbursements mean?


### Answer
**Adjusted disbursements** has the following meaning in *26 U.S.C. § 412*:

> disbursements from the plan reduced by the product of—


(I) the plan's funded current liability percentage (as defined in subsection (*l*)(8)) for the plan year, and


(II) the sum of the purchases of annuities, payments of single sums, and such other disbursements as the Secretary shall provide in regulations

#### 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**

