### Question
What is the definition of 1950 UMWA Pension Plan?


### Answer
The definition of **1950 UMWA Pension Plan** is as follows in *26 U.S.C. § 9701*:

> a pension plan described in section 404(c) (or a continuation thereof), participation in which is substantially limited to individuals who retired before 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**

