Title 26 — Internal Revenue Code
Part IV · Chapter 99 — Coal Industry Health Benefits
§ 9708. Effect on pending claims or obligations
Statutory text
All liability for contributions to the Combined Fund that arises on and after , shall be determined exclusively under this chapter, including all liability for contributions to the 1950 UMWA Benefit Plan and the 1974 UMWA Benefit Plan for coal production on and after . However, nothing in this chapter is intended to have any effect on any claims or obligations arising in connection with the 1950 UMWA Benefit Plan and the 1974 UMWA Benefit Plan as of , including claims or obligations based on the “evergreen” clause found in the language of the 1950 UMWA Benefit Plan and the 1974 UMWA Benefit Plan. This chapter shall not be construed to affect any rights of subrogation of any 1988 agreement operator with respect to contributions due to the 1950 UMWA Benefit Plan or the 1974 UMWA Benefit Plan as of .
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.
Coal Industry Retiree Health Benefit Act of 1992
Pub. L. 102–486 title XIX § 19143(a) · 106 Stat. 2776
Enacted · 26 U.S.C. § 9708
(Added Pub. L. 102–486, title XIX, § 19143(a), Oct. 24, 1992, 106 Stat. 3051.)
Source evidence
Code source credit
(Added Pub. L. 102–486, title XIX, § 19143(a), Oct. 24, 1992, 106 Stat. 3051.)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”.
1 of 1 references resolved to an enrolled provision
Credits
(Added Pub. L. 102–486, title XIX, § 19143(a), , 106 Stat. 3051.)