1974 UMWA Pension Plan

(3) 1974 UMWA Pension Plan The term “1974 UMWA Pension Plan” means a pension plan described in section 404(c) (or a continuation thereof), participation in which is substantially limited to individuals who retired in 1976 and thereafter.

Source

26 USC § 9701(a)(3)


Scoping language

For purposes of this chapter
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