eligible beneficiary
Defined in 3 places of the United States Code.
For purposes of this section, the term “eligible beneficiary” means an individual who—
(A) but for the enactment of this chapter, would be eligible to receive benefits from the 1950 UMWA Benefit Plan or the 1974 UMWA Benefit Plan, based upon age and service earned as of February 1, 1993; or
(B) with respect to whom coverage is required to be provided under section 9711, but who does not receive such coverage from the applicable last signatory operator or any related person,
Source
- 2013–201826 U.S.C. § 9712Internal Revenue Code · Establishment and coverage of 1992 UMWA Benefit Plan · for purposes of this section
For purposes of this section, the term "eligible beneficiary" means an individual who—
(A) but for the enactment of this chapter, would be eligible to receive benefits from the 1950 UMWA Benefit Plan or the 1974 UMWA Benefit Plan, based upon age and service earned as of February 1, 1993; or
(B) with respect to whom coverage is required to be provided under section 9711, but who does not receive such coverage from the applicable last signatory operator or any related person,
and any individual who is eligible for benefits by reason of a relationship to an individual described in subparagraph (A) or (B). In no event shall the 1992 UMWA Benefit Plan provide health benefits coverage to any eligible beneficiary who is a coal industry retiree who retired from the coal industry after September 30, 1994, or any beneficiary of such individual.
Source
- 1994–present26 U.S.C. § 9712Internal Revenue Code · Establishment and coverage of 1992 UMWA Benefit Plan · for purposes of this section
For purposes of this section, the term “eligible beneficiary” means 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).
Source
- 1994–present26 U.S.C. § 9711Internal Revenue Code · Continued obligations of individual employer plans · for purposes of this section
For purposes of this subchapter, the term "eligible beneficiary" means an individual who—
Source
- 1994–present26 U.S.C. § 9703Internal Revenue Code · Plan benefits · for purposes of this subchapter
For purposes of this subchapter, the term “eligible beneficiary” means 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.
Source
- 201326 U.S.C. § 9703Internal Revenue Code · Plan benefits · for purposes of this subchapter