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


### Answer
Under *26 U.S.C. § 9703*, **eligible beneficiary** is defined as:

> an individual who—


(1) is a coal industry retiree who, on July 20, 1992, was eligible to receive, and receiving, benefits from the 1950 UMWA Benefit Plan or the 1974 UMWA Benefit Plan, or


(2) on such date was eligible to receive, and receiving, benefits in either such plan by reason of a relationship to such retiree

#### Citation:
  - *26 U.S.C. § 9703*
  - Heading: **Subtitle J-Coal Industry Health Benefits > CHAPTER 99-COAL INDUSTRY HEALTH BENEFITS > Subchapter B-Combined Benefit Fund > PART I-ESTABLISHMENT AND BENEFITS**

