
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC9706]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle J--Coal Industry Health Benefits
 
                CHAPTER 99--COAL INDUSTRY HEALTH BENEFITS
 
                   Subchapter B--Combined Benefit Fund
 
                           PART II--FINANCING
 
Sec. 9706. Assignment of eligible beneficiaries


(a) In general

    For purposes of this chapter, the Commissioner of Social Security 
shall, before October 1, 1993, assign each coal industry retiree who is 
an eligible beneficiary to a signatory operator which (or any related 
person with respect to which) remains in business in the following 
order:
        (1) First, to the signatory operator which--
            (A) was a signatory to the 1978 coal wage agreement or any 
        subsequent coal wage agreement, and
            (B) was the most recent signatory operator to employ the 
        coal industry retiree in the coal industry for at least 2 years.

        (2) Second, if the retiree is not assigned under paragraph (1), 
    to the signatory operator which--
            (A) was a signatory to the 1978 coal wage agreement or any 
        subsequent coal wage agreement, and
            (B) was the most recent signatory operator to employ the 
        coal industry retiree in the coal industry.

        (3) Third, if the retiree is not assigned under paragraph (1) or 
    (2), to the signatory operator which employed the coal industry 
    retiree in the coal industry for a longer period of time than any 
    other signatory operator prior to the effective date of the 1978 
    coal wage agreement.

(b) Rules relating to employment and reassignment upon purchase

    For purposes of subsection (a)--

                        (1) Aggregation rules

        (A) Related person

            Any employment of a coal industry retiree in the coal 
        industry by a signatory operator shall be treated as employment 
        by any related persons to such operator.

        (B) Certain employment disregarded

            Employment with--
                (i) a person which is (and all related persons with 
            respect to which are) no longer in business, or
                (ii) a person during a period during which such person 
            was not a signatory to a coal wage agreement,

        shall not be taken into account.

                   (2) Reassignment upon purchase

        If a person becomes a successor of an assigned operator after 
    the enactment date, the assigned operator may transfer the 
    assignment of an eligible beneficiary under subsection (a) to such 
    successor, and such successor shall be treated as the assigned 
    operator with respect to such eligible beneficiary for purposes of 
    this chapter. Notwithstanding the preceding sentence, the assigned 
    operator transferring such assignment (and any related person) shall 
    remain the guarantor of the benefits provided to the eligible 
    beneficiary under this chapter. An assigned operator shall notify 
    the trustees of the Combined Fund of any transfer described in this 
    paragraph.

(c) Identification of eligible beneficiaries

    The 1950 UMWA Benefit Plan and the 1974 UMWA Benefit Plan shall, by 
the later of October 1, 1992, or the twentieth day after the enactment 
date, provide to the Commissioner of Social Security a list of the names 
and social security account numbers of each eligible beneficiary, 
including each deceased eligible beneficiary if any other individual is 
an eligible beneficiary by reason of a relationship to such deceased 
eligible beneficiary. In addition, the plans shall provide, where 
ascertainable from plan records, the names of all persons described in 
subsection (a) with respect to any eligible beneficiary or deceased 
eligible beneficiary.

(d) Cooperation by other agencies and persons

                           (1) Cooperation

        The head of any department, agency, or instrumentality of the 
    United States shall cooperate fully and promptly with the 
    Commissioner of Social Security in providing information which will 
    enable the Commissioner to carry out his responsibilities under this 
    section.

                    (2) Providing of information

        (A) In general

            Notwithstanding any other provision of law, including 
        section 6103, the head of any other agency, department, or 
        instrumentality shall, upon receiving a written request from the 
        Commissioner of Social Security in connection with this section, 
        cause a search to be made of the files and records maintained by 
        such agency, department, or instrumentality with a view to 
        determining whether the information requested is contained in 
        such files or records. The Commissioner shall be advised whether 
        the search disclosed the information requested, and, if so, such 
        information shall be promptly transmitted to the Commissioner, 
        except that if the disclosure of any requested information would 
        contravene national policy or security interests of the United 
        States, or the confidentiality of census data, the information 
        shall not be transmitted and the Commissioner shall be so 
        advised.

        (B) Limitation

            Any information provided under subparagraph (A) shall be 
        limited to information necessary for the Commissioner to carry 
        out his duties under this section.

                            (3) Trustees

        The trustees of the Combined Fund, the 1950 UMWA Benefit Plan, 
    the 1974 UMWA Benefit Plan, the 1950 UMWA Pension Plan, and the 1974 
    UMWA Pension Plan shall fully and promptly cooperate with the 
    Commissioner in furnishing, or assisting the Commissioner to obtain, 
    any information the Commissioner needs to carry out the 
    Commissioner's responsibilities under this section.

(e) Notice by Commissioner

                         (1) Notice to Fund

        The Commissioner of Social Security shall advise the trustees of 
    the Combined Fund of the name of each person identified under this 
    section as an assigned operator, and the names and social security 
    account numbers of eligible beneficiaries with respect to whom he is 
    identified.

                          (2) Other notice

        The Commissioner of Social Security shall notify each assigned 
    operator of the names and social security account numbers of 
    eligible beneficiaries who have been assigned to such person under 
    this section and a brief summary of the facts related to the basis 
    for such assignments.

(f) Reconsideration by Commissioner

                           (1) In general

        Any assigned operator receiving a notice under subsection (e)(2) 
    with respect to an eligible beneficiary may, within 30 days of 
    receipt of such notice, request from the Commissioner of Social 
    Security detailed information as to the work history of the 
    beneficiary and the basis of the assignment.

                             (2) Review

        An assigned operator may, within 30 days of receipt of the 
    information under paragraph (1), request review of the assignment. 
    The Commissioner of Social Security shall conduct such review if the 
    Commissioner finds the operator provided evidence with the request 
    constituting a prima facie case of error.

                        (3) Results of review

        (A) Error

            If the Commissioner of Social Security determines under a 
        review under paragraph (2) that an assignment was in error--
                (i) the Commissioner shall notify the assigned operator 
            and the trustees of the Combined Fund and the trustees shall 
            reduce the premiums of the operator under section 9704 by 
            (or if there are no such premiums, repay) all premiums paid 
            under section 9704 with respect to the eligible beneficiary, 
            and
                (ii) the Commissioner shall review the beneficiary's 
            record for reassignment under subsection (a).

        (B) No error

            If the Commissioner of Social Security determines under a 
        review conducted under paragraph (2) that no error occurred, the 
        Commissioner shall notify the assigned operator.

                         (4) Determinations

        Any determination by the Commissioner of Social Security under 
    paragraph (2) or (3) shall be final.

                     (5) Payment pending review

        An assigned operator shall pay the premiums under section 9704 
    pending review by the Commissioner of Social Security or by a court 
    under this subsection.

                         (6) Private actions

        Nothing in this section shall preclude the right of any person 
    to bring a separate civil action against another person for 
    responsibility for assigned premiums, notwithstanding any prior 
    decision by the Commissioner.

(g) Confidentiality of information

    Any person to which information is provided by the Commissioner of 
Social Security under this section shall not disclose such information 
except in any proceedings related to this section. Any civil or criminal 
penalty which is applicable to an unauthorized disclosure under section 
6103 shall apply to any unauthorized disclosure under this section.

(Added Pub. L. 102-486, title XIX, Sec. 19143(a), Oct. 24, 1992, 106 
Stat. 3047; amended Pub. L. 103-296, title I, Sec. 108(h)(9)(B), Aug. 
15, 1994, 108 Stat. 1487.)


                               Amendments

    1994--Subsecs. (a), (c) to (g). Pub. L. 103-296 substituted 
``Commissioner of Social Security'' for ``Secretary of Health and Human 
Services'', ``Commissioner'' for ``Secretary'', and ``Commissioner's'' 
for ``Secretary's'', wherever appearing in text.


                    Effective Date of 1994 Amendment

    Amendment by Pub. L. 103-296 effective Mar. 31, 1995, see section 
110(a) of Pub. L. 103-296, set out as a note under section 401 of Title 
42, The Public Health and Welfare.

                  Section Referred to in Other Sections

    This section is referred to in sections 9701, 9702, 9704 of this 
title.
