### Question
What is the definition of 1974 UMWA Benefit Plan?


### Answer
The definition of **1974 UMWA Benefit Plan** is as follows in *26 U.S.C. § 9701*:

> a UMWA Benefit Plan, participation in which is substantially limited to individuals who retired on or after January 1, 1976

#### 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**

