### Question
How is the "1950 UMWA Benefit Plan" defined?


### Answer
The term **1950 UMWA Benefit Plan** is defined in *26 U.S.C. § 9701* as follows -

> a UMWA Benefit Plan, 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**

