### Question
Can you define what 1992 UMWA Benefit Plan means?


### Answer
**1992 UMWA Benefit Plan** is defined as the following in *26 U.S.C. § 9701*:

> the plan referred to in section 9712

#### 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**

