
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC9701]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle J--Coal Industry Health Benefits
 
                CHAPTER 99--COAL INDUSTRY HEALTH BENEFITS
 
           Subchapter A--Definitions of General Applicability
 
Sec. 9701. Definitions of general applicability


(a) Plans and funds

    For purposes of this chapter--

                        (1) UMWA Benefit Plan

        (A) In general

            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.

        (B) 1950 UMWA Benefit Plan

            The term ``1950 UMWA Benefit Plan'' means a UMWA Benefit 
        Plan, participation in which is substantially limited to 
        individuals who retired before 1976.

        (C) 1974 UMWA Benefit Plan

            The term ``1974 UMWA Benefit Plan'' means a UMWA Benefit 
        Plan, participation in which is substantially limited to 
        individuals who retired on or after January 1, 1976.

                     (2) 1950 UMWA Pension Plan

        The term ``1950 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 before 1976.

                     (3) 1974 UMWA Pension Plan

        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.

                     (4) 1992 UMWA Benefit Plan

        The term ``1992 UMWA Benefit Plan'' means the plan referred to 
    in section 9713A.\1\
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    \1\ See References in Text note below.
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                          (5) Combined Fund

        The term ``Combined Fund'' means the United Mine Workers of 
    America Combined Benefit Fund established under section 9702.

(b) Agreements

    For purposes of this section--

                       (1) Coal wage agreement

        The term ``coal wage agreement'' means--
            (A) the National Bituminous Coal Wage Agreement, or
            (B) any other agreement entered into between an employer in 
        the coal industry and the United Mine Workers of America that 
        required or requires one or both of the following:
                (i) the provision of health benefits to retirees of such 
            employer, eligibility for which is based on years of service 
            credited under a plan established by the settlors and 
            described in section 404(c) or a continuation of such plan; 
            or
                (ii) contributions to the 1950 UMWA Benefit Plan or the 
            1974 UMWA Benefit Plan, or any predecessor thereof.

                            (2) Settlors

        The term ``settlors'' means the United Mine Workers of America 
    and the Bituminous Coal Operators' Association, Inc. (referred to in 
    this chapter as the ``BCOA'').

             (3) National Bituminous Coal Wage Agreement

        The term ``National Bituminous Coal Wage Agreement'' means a 
    collective bargaining agreement negotiated by the BCOA and the 
    United Mine Workers of America.

(c) Terms relating to operators

    For purposes of this section--

                       (1) Signatory operator

        The term ``signatory operator'' means a person which is or was a 
    signatory to a coal wage agreement.

                         (2) Related persons

        (A) In general

            A person shall be considered to be a related person to a 
        signatory operator if that person is--
                (i) a member of the controlled group of corporations 
            (within the meaning of section 52(a)) which includes such 
            signatory operator;
                (ii) a trade or business which is under common control 
            (as determined under section 52(b)) with such signatory 
            operator; or
                (iii) any other person who is identified as having a 
            partnership interest or joint venture with a signatory 
            operator in a business within the coal industry, but only if 
            such business employed eligible beneficiaries, except that 
            this clause shall not apply to a person whose only interest 
            is as a limited partner.

        A related person shall also include a successor in interest of 
        any person described in clause (i), (ii), or (iii).

        (B) Time for determination

            The relationships described in clauses (i), (ii), and (iii) 
        of subparagraph (A) shall be determined as of July 20, 1992, 
        except that if, on July 20, 1992, a signatory operator is no 
        longer in business, the relationships shall be determined as of 
        the time immediately before such operator ceased to be in 
        business.

                     (3) 1988 agreement operator

        The term ``1988 agreement operator'' means--
            (A) a signatory operator which was a signatory to the 1988 
        National Bituminous Coal Wage Agreement,
            (B) an employer in the coal industry which was a signatory 
        to an agreement containing pension and health care contribution 
        and benefit provisions which are the same as those contained in 
        the 1988 National Bituminous Coal Wage Agreement, or
            (C) an employer from which contributions were actually 
        received after 1987 and before July 20, 1992, by the 1950 UMWA 
        Benefit Plan or the 1974 UMWA Benefit Plan in connection with 
        employment in the coal industry during the period covered by the 
        1988 National Bituminous Coal Wage Agreement.

                     (4) Last signatory operator

        The term ``last signatory operator'' means, with respect to a 
    coal industry retiree, a signatory operator which was the most 
    recent coal industry employer of such retiree.

                        (5) Assigned operator

        The term ``assigned operator'' means, with respect to an 
    eligible beneficiary defined in section 9703(f), the signatory 
    operator to which liability under subchapter B with respect to the 
    beneficiary is assigned under section 9706.

              (6) Operators of dependent beneficiaries

        For purposes of this chapter, the signatory operator, last 
    signatory operator, or assigned operator of any eligible beneficiary 
    under this chapter who is a coal industry retiree shall be 
    considered to be the signatory operator, last signatory operator, or 
    assigned operator with respect to any other individual who is an 
    eligible beneficiary under this chapter by reason of a relationship 
    to the retiree.

                            (7) Business

        For purposes of this chapter, a person shall be considered to be 
    in business if such person conducts or derives revenue from any 
    business activity, whether or not in the coal industry.

(d) Enactment date

    For purposes of this chapter, the term ``enactment date'' means the 
date of the enactment of this chapter.

(Added Pub. L. 102-486, title XIX, Sec. 19143(a), Oct. 24, 1992, 106 
Stat. 3037.)

                       References in Text

    Section 9713A, referred to in subsec. (a)(4), probably should be a 
reference to section 9712 which provided for the establishment of the 
United Mine Workers of America 1992 Benefit Plan, referred to in that 
section as the ``1992 UMWA Benefit Plan''. No section 9713A of this 
title has been enacted.
    The date of the enactment of this chapter, referred to in subsec. 
(d), is the date of the enactment of Pub. L. 102-486, which was approved 
Oct. 24, 1992.


                   Findings and Declaration of Policy

    Section 19142 of Pub. L. 102-486 provided that:
    ``(a) Findings.--The Congress finds that--
        ``(1) the production, transportation, and use of coal 
    substantially affects interstate and foreign commerce and the 
    national public interest; and
        ``(2) in order to secure the stability of interstate commerce, 
    it is necessary to modify the current private health care benefit 
    plan structure for retirees in the coal industry to identify persons 
    most responsible for plan liabilities in order to stabilize plan 
    funding and allow for the provision of health care benefits to such 
    retirees.
    ``(b) Statement of Policy.--It is the policy of this subtitle 
[subtitle C (Secs. 19141-19143) of title XIX of Pub. L. 102-486, 
enacting this subtitle, amending sections 1231 and 1232 of Title 30, 
Mineral Lands and Mining, and enacting provisions set out as a note 
under section 1 of this title]--
        ``(1) to remedy problems with the provision and funding of 
    health care benefits with respect to the beneficiaries of 
    multiemployer benefit plans that provide health care benefits to 
    retirees in the coal industry;
        ``(2) to allow for sufficient operating assets for such plans; 
    and
        ``(3) to provide for the continuation of a privately financed 
    self-sufficient program for the delivery of health care benefits to 
    the beneficiaries of such plans.''

                  Section Referred to in Other Sections

    This section is referred to in section 9704 of this title.
