§ 9702. Establishment of the United Mine Workers of America Combined Benefit Fund

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1992

   Coal Industry Retiree Health Benefit Act of 1992

   Pub. L. 102–486 title XIX § 19143(a) · 106 Stat. 2776

   Enacted · 26 U.S.C. § 9702

   Added Pub. L. 102–486, title XIX, § 19143(a), Oct. 24, 1992, 106 Stat. 3040

   Source evidence

   Code source credit
   Added Pub. L. 102–486, title XIX, § 19143(a), Oct. 24, 1992, 106 Stat. 3040

   Enacted provision · exact public law section
   (A) Section 401(c) of such Act (30 U.S.C. 1231(c)) is amended by striking “and” at the end of paragraph (11), by redesignating paragraph (12) as paragraph (13), and by adding after paragraph (11) the following new paragraph: “(12) for the purpose described in section 402(h); and”.

2. 2006

   Surface Mining Control and Reclamation Act Amendments of 2006

   Pub. L. 109–432 div. C title II § 213(a) · 120 Stat. 2922

   Amended · 26 U.S.C. § 9702(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

   Source evidence

   Code amendment note
   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.

   Enacted provision · exact public law section
   (a) Board of Trustees.— Section 9702(b) of the Internal Revenue Code of 1986 26 USC 9702. (relating to board of trustees of the Combined Fund) is amended to read as follows: “(b) Board of Trustees.— “(1) In general.— For 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.” .

2 of 2 references resolved to an enrolled provision