1950 UMWA Benefit Plan

(1) UMWA Benefit Plan (A) In general The term “UMWA Benefit Plan” means a plan— (i) which is described in section 404(c), or a continuation thereof; and (ii) which provides health benefits to retirees and beneficiaries of the industry which maintained the 1950 UMWA Pension Plan. (B) 1950 UMWA Benefit Plan The term “1950 UMWA Benefit Plan” means a UMWA Benefit Plan, participation in which is substantially limited to individuals who retired before 1976. (C) 1974 UMWA Benefit Plan The term “1974 UMWA Benefit Plan” means a UMWA Benefit Plan, participation in which is substantially limited to individuals who retired on or after January 1, 1976 .

Source

26 USC § 9701(a)(1)


Scoping language

For purposes of this chapter
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