available resources
(2) For purposes of this subsection, for a plan year— (A) a plan is insolvent if— (i) the plan has been amended to reduce benefits to the extent permitted by subsection (c), and (ii) the plan’s available resources are not sufficient to pay benefits under the plan when due for the plan year; and (B) “resource benefit level” and “available resources” have the meanings set forth in paragraphs (2) and (3), respectively, of section 1426(b) of this title .