UMWA Benefit Plan
Defined in 1 place of the United States Code.
The term “UMWA Benefit Plan” means a plan—
(i) which is described in section 404(c), or a continuation thereof; and
(ii) which provides health benefits to retirees and beneficiaries of the industry which maintained the 1950 UMWA Pension Plan.
Source
- 1994–present26 U.S.C. § 9701Internal Revenue Code · Definitions of general applicability · for purposes of this chapter