### Question
How is the term UMWA Benefit Plan defined?


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

> 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**

