1974 UMWA Pension Plan
Defined in 2 places across 2 titles of the United States Code.
For purposes of this paragraph, the term “1974 UMWA Pension Plan” has the meaning given the term in section 9701(a)(3) of title 26, but without regard to the limitation on participation to individuals who retired in 1976 and thereafter.
Source
- 2019–present30 U.S.C. § 1232Mineral Lands and Mining · Reclamation fee · in this section
The term “1974 UMWA Pension Plan” means 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.
Source
- 1994–present26 U.S.C. § 9701Internal Revenue Code · Definitions of general applicability · for purposes of this chapter