26 U.S.C. § 9702

Establishment of the United Mine Workers of America Combined Benefit Fund

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(a) Establishment(1) In general

As soon as practicable (but not later than 60 days) after the enactment date, the persons described in subsection (b) shall designate the individuals to serve as trustees. Such trustees shall create a new private plan to be known as the United Mine Workers of America Combined Benefit Fund.

(2) Merger of retiree benefit plans

As of February 1, 1993, the settlors of the 1950 UMWA Benefit Plan and the 1974 UMWA Benefit Plan shall cause such plans to be merged into the Combined Fund, and such merger shall not be treated as an employer withdrawal for purposes of any 1988 coal wage agreement.

(3) Treatment of planThe Combined Fund shall be—(A) a plan described in section 302(c)(5) of the Labor Management Relations Act, 1947 (29 U.S.C. 186(c)(5)),(B) an employee welfare benefit plan within the meaning of section 3(1) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1002(1)), and(C) a multiemployer plan within the meaning of section 3(37) of such Act (29 U.S.C. 1002(37)).(4) Tax treatment

For purposes of this title, the Combined Fund and any related trust shall be treated as an organization exempt from tax under section 501(a).

(b) Board of trustees(1) In generalFor purposes of subsection (a), the board of trustees for the Combined Fund shall be appointed as follows—(A) 2 individuals who represent employers in the coal mining industry shall be designated by the BCOA;(B) 2 individuals designated by the United Mine Workers of America; and(C) 3 individuals selected by the individuals appointed under subparagraphs (A) and (B).(2) Successor trustees

Any successor trustee shall be appointed in the same manner as the trustee being succeeded. The plan establishing the Combined Fund shall provide for the removal of trustees.

(3) Special rule

If the BCOA ceases to exist, any trustee or successor under paragraph (1)(A) shall be designated by the 3 employers who were members of the BCOA on the enactment date and who have been assigned the greatest number of eligible beneficiaries under section 9706.

The first plan year of the Combined Fund shall begin February 1, 1993, and end September 30, 1993. Each succeeding plan year shall begin on October 1 of each calendar year.

(Added Pub. L. 102–486, title XIX, § 19143(a), Oct. 24, 1992, 106 Stat. 3040; amended Pub. L. 109–432, div. C, title II, § 213(a), Dec. 20, 2006, 120 Stat. 3027.)Editorial NotesAmendments

2006—Subsec. (b). Pub. L. 109–432 reenacted heading without change and amended text of subsec. (b) generally. Prior to amendment, text contained provisions which related to: in par. (1), appointment of one trustee by the BCOA, one by the three employers having the greatest number of eligible beneficiaries under section 9706, two by the United Mine Workers of America, and three by the persons otherwise appointed; in par. (2), successor trustees and removal of trustees; and in par. (3), special rules relating to designation of trustees or successor trustees if the BCOA should cease to exist and designation of the initial trustee.

Notes of Decisions

Cited in 62 cases (1 in the last 5 years), 1993–2022 · leading case: Barnhart v. Sigmon Coal Co., 534 U.S. 438 (2002).

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Barnhart v. Sigmon Coal Co., 534 U.S. 438 (2002). · cites it 2× “, at 514 ; see 26 U. S. C. § 9702 (a) (1994 ed.). The Combined Fund "is financed by annual premiums assessed against `signatory coal operators,' i.”

E. Enter. v. Apfel, 524 U.S. 498 (1998). · cites it 2× “See 26 U. S. C. §§ 9702 (a)(1), (2). [2] The Combined Fund provides "substantially the same" health benefits to retirees and their dependents that they were receiving under the 1950 and 1974 Benefit Plans.”

United Mine Works of Am. Combined Benefit Fund v. Andre M. Toffel, for Walter Energy, Inc. (In re Walter Energy, Inc.), 911 F.3d 1121 (11th Cir. 2018). “11 26 U.S.C. § 9702 (a)(2). The Coal Act guaranteed that the Combined Fund would provide these beneficiaries with "substantially the same" health care benefits that they had previously received.”

Ass'n of Bituminous Contractors, Inc. v. Apfel, 156 F.3d 1246 (D.C. Cir. 1998). · cites it 2× “§ 9703 (f), and a Board of Trustees to administer the Combined Funds, see 26 U.S.C. § 9702 . It also directed that the 1950 and 1974 Plans be merged into the Combined Fund, see 26 U.”

A. T. Massey Coal Co v. Holland, 472 F.3d 148 (4th Cir. 2007). · cites it 2× “See 26 U.S.C. § 9702 (b)(1). For this reason, the Trustees have all of the policymaking powers under the Act.”

Pittston Co. v. United States, 368 F.3d 385 (4th Cir. 2004). · cites it 4× “26 U.S.C. § 9702 . This new Combined Fund was constituted to provide “substantially the same” health benefits to retirees and their dependents that they were receiving under the 1950 and 1974 NBCWAs as of January 1, 1992.”

Pittston Co. v. United States, 199 F.3d 694 (4th Cir. 1999). · cites it 4× “REVERSED AND REMANDED 18 NIEMEYER, Circuit Judge, dissenting: The Pittston Company had its day in court in the Northern District of Alabama in connection with its obligation, for the years 1993, 1994, and onward, to pay "premiums" or "taxes" to the United Mine Workers of America…”

Holland, Michael H. v. Barnhart, Jo Anne B., 309 F.3d 808 (D.C. Cir. 2002). “2d 451 (1998) (citing 26 U.S.C. §§ 9702 (a)(1), (2) and 26 U.S.”

Holland v. Big River Minerals Corp., 181 F.3d 597 (4th Cir. 1999). “See 26 U.S.C.A. § 9702 (a)(2). The Combined Fund provides health and death benefits to coal industry retirees who, as of July 20, 1992, were eligible to receive and were receiving benefits from the 1950 or 1974 UMWA Benefit Plans and to those receiving or eligible to receive…”

Carbon Fuel Co. v. USX Corp., 891 F. Supp. 1186 (S.D.W. Va 1995). · cites it 3× “9 26 U.S.C. §§ 9702 and 9712. Only the financing of the Combined Fund is at issue in this dispute.”

Templeton Coal Co., Inc. v. Shalala, 882 F. Supp. 799 (S.D. Ind. 1995). · cites it 2× “26 U.S.C. §§ 9702 , 9711, 9712. The Combined Fund is a statutory merger of the 1950 Benefit Fund and the 1974 Benefit Fund.”

Adventure Resources, Inc. v. Holland, 193 B.R. 787 (S.D.W. Va 1996). · cites it 3× “See 26 U.S.C. §§ 9702 (a)(1), 9712(a)(1), 9704(b)(2), 9712(d)(1)(B).”

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