### Question
What is the definition of UMWA Benefit Plan?


### Answer
The definition of **UMWA Benefit Plan** is as follows in *26 U.S.C. § 9701*:

> a plan—


(i) which is described in section 404(c), or a continuation thereof

#### Citation:
  - *26 U.S.C. § 9701*
  - Heading: **Subtitle J-Coal Industry Health Benefits > CHAPTER 99-COAL INDUSTRY HEALTH BENEFITS > Subchapter A-Definitions of General Applicability**

