{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s9701/a/3","label":"1974 UMWA Pension Plan","definition":"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.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}