### Question
How is the "1974 UMWA Pension Plan" defined?


### Answer
The term **1974 UMWA Pension Plan** is defined in *26 U.S.C. § 9701* as follows -

> 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

#### 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**

