
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: 26USC9711]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle J--Coal Industry Health Benefits
 
                CHAPTER 99--COAL INDUSTRY HEALTH BENEFITS
 
             Subchapter C--Health Benefits of Certain Miners
 
                    PART I--INDIVIDUAL EMPLOYER PLANS
 
Sec. 9711. Continued obligations of individual employer plans


(a) Coverage of current recipients

    The last signatory operator of any individual who, as of February 1, 
1993, is receiving retiree health benefits from an individual employer 
plan maintained pursuant to a 1978 or subsequent coal wage agreement 
shall continue to provide health benefits coverage to such individual 
and the individual's eligible beneficiaries which is substantially the 
same as (and subject to all the limitations of) the coverage provided by 
such plan as of January 1, 1992. Such coverage shall continue to be 
provided for as long as the last signatory operator (and any related 
person) remains in business.

(b) Coverage of eligible recipients

                           (1) In general

        The last signatory operator of any individual who, as of 
    February 1, 1993, is not receiving retiree health benefits under the 
    individual employer plan maintained by the last signatory operator 
    pursuant to a 1978 or subsequent coal wage agreement, but has met 
    the age and service requirements for eligibility to receive benefits 
    under such plan as of such date, shall, at such time as such 
    individual becomes eligible to receive benefits under such plan, 
    provide health benefits coverage to such individual and the 
    individual's eligible beneficiaries which is described in paragraph 
    (2). This paragraph shall not apply to any individual who retired 
    from the coal industry after September 30, 1994, or any eligible 
    beneficiary of such individual.

                            (2) Coverage

        Subject to the provisions of subsection (d), health benefits 
    coverage is described in this paragraph if it is substantially the 
    same as (and subject to all the limitations of) the coverage 
    provided by the individual employer plan as of January 1, 1992. Such 
    coverage shall continue for as long as the last signatory operator 
    (and any related person) remains in business.

(c) Joint and several liability of related persons

    Each related person of a last signatory operator to which subsection 
(a) or (b) applies shall be jointly and severally liable with the last 
signatory operator for the provision of health care coverage described 
in subsection (a) or (b).

(d) Managed care and cost containment

    The last signatory operator shall not be treated as failing to meet 
the requirements of subsection (a) or (b) if benefits are provided to 
eligible beneficiaries under managed care and cost containment rules and 
procedures described in section 9712(c) or agreed to by the last 
signatory operator and the United Mine Workers of America.

(e) Treatment of noncovered employees

    The existence, level, and duration of benefits provided to former 
employees of a last signatory operator (and their eligible 
beneficiaries) who are not otherwise covered by this chapter and who are 
(or were) covered by a coal wage agreement shall only be determined by, 
and shall be subject to, collective bargaining, lawful unilateral 
action, or other applicable law.

(f) Eligible beneficiary

    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).

(g) Rules applicable to this part and part II

    For purposes of this part and part II--

                            (1) Successor

        The term ``last signatory operator'' shall include a successor 
    in interest of such operator.

                   (2) Reassignment upon purchase

        If a person becomes a successor of a last signatory operator 
    after the enactment date, the last signatory operator may transfer 
    any liability of such operator under this chapter with respect to an 
    eligible beneficiary to such successor, and such successor shall be 
    treated as the last signatory operator with respect to such eligible 
    beneficiary for purposes of this chapter. Notwithstanding the 
    preceding sentence, the last signatory operator transferring such 
    assignment (and any related person) shall remain the guarantor of 
    the benefits provided to the eligible beneficiary under this 
    chapter. A last signatory operator shall notify the trustees of the 
    1992 UMWA Benefit Plan of any transfer described in this paragraph.

(Added Pub. L. 102-486, title XIX, Sec. 19143(a), Oct. 24, 1992, 106 
Stat. 3051.)

                  Section Referred to in Other Sections

    This section is referred to in section 9712 of this title.
