### Question
How does the law define eligible beneficiary?


### Answer
Under *26 U.S.C. § 9711*, **eligible beneficiary** is defined as:

> any individual who is eligible for health benefits under a plan described in subsection (a) or (b) by reason of the individual's relationship with the retiree described in such subsection (or to an individual who, based on service and employment history at the time of death, would have been so described but for such death)

#### Citation:
  - *26 U.S.C. § 9711*
  - Heading: **Subtitle J-Coal Industry Health Benefits > CHAPTER 99-COAL INDUSTRY HEALTH BENEFITS > Subchapter C-Health Benefits of Certain Miners > PART I-INDIVIDUAL EMPLOYER PLANS**

