26 U.S.C. § 9701 : US Code - Section 9701: Definitions of general applicability

Search 26 U.S.C. § 9701 : US Code - Section 9701: Definitions of general applicability

(a) Plans and funds
For purposes of this chapter -
(1) UMWA Benefit Plan
(A) In general
The term "UMWA Benefit Plan" means a plan -
(i) which is described in section 404(c), or a continuation
thereof; and
(ii) which provides health benefits to retirees and
beneficiaries of the industry which maintained the 1950 UMWA
Pension Plan.
(B) 1950 UMWA Benefit Plan
The term "1950 UMWA Benefit Plan" means a UMWA Benefit Plan,
participation in which is substantially limited to individuals
who retired before 1976.
(C) 1974 UMWA Benefit Plan
The term "1974 UMWA Benefit Plan" means a UMWA Benefit Plan,
participation in which is substantially limited to individuals
who retired on or after January 1, 1976.
(2) 1950 UMWA Pension Plan
The term "1950 UMWA Pension Plan" means a pension plan
described in section 404(c) (or a continuation thereof),
participation in which is substantially limited to individuals
who retired before 1976.
(3) 1974 UMWA Pension Plan
The term "1974 UMWA Pension Plan" means a pension plan
described in section 404(c) (or a continuation thereof),
participation in which is substantially limited to individuals
who retired in 1976 and thereafter.
(4) 1992 UMWA Benefit Plan
The term "1992 UMWA Benefit Plan" means the plan referred to in
section 9713A.(!1)
(5) Combined Fund
The term "Combined Fund" means the United Mine Workers of
America Combined Benefit Fund established under section 9702.
(b) Agreements
For purposes of this section -
(1) Coal wage agreement
The term "coal wage agreement" means -
(A) the National Bituminous Coal Wage Agreement, or
(B) any other agreement entered into between an employer in
the coal industry and the United Mine Workers of America that
required or requires one or both of the following:
(i) the provision of health benefits to retirees of such
employer, eligibility for which is based on years of service
credited under a plan established by the settlors and
described in section 404(c) or a continuation of such plan;
or
(ii) contributions to the 1950 UMWA Benefit Plan or the
1974 UMWA Benefit Plan, or any predecessor thereof.
(2) Settlors
The term "settlors" means the United Mine Workers of America
and the Bituminous Coal Operators' Association, Inc. (referred to
in this chapter as the "BCOA").
(3) National Bituminous Coal Wage Agreement
The term "National Bituminous Coal Wage Agreement" means a
collective bargaining agreement negotiated by the BCOA and the
United Mine Workers of America.
(c) Terms relating to operators
For purposes of this section -
(1) Signatory operator
The term "signatory operator" means a person which is or was a
signatory to a coal wage agreement.
(2) Related persons
(A) In general
A person shall be considered to be a related person to a
signatory operator if that person is -
(i) a member of the controlled group of corporations
(within the meaning of section 52(a)) which includes such
signatory operator;
(ii) a trade or business which is under common control (as
determined under section 52(b)) with such signatory operator;
or
(iii) any other person who is identified as having a
partnership interest or joint venture with a signatory
operator in a business within the coal industry, but only if
such business employed eligible beneficiaries, except that
this clause shall not apply to a person whose only interest
is as a limited partner.
A related person shall also include a successor in interest of
any person described in clause (i), (ii), or (iii).
(B) Time for determination
The relationships described in clauses (i), (ii), and (iii)
of subparagraph (A) shall be determined as of July 20, 1992,
except that if, on July 20, 1992, a signatory operator is no
longer in business, the relationships shall be determined as of
the time immediately before such operator ceased to be in
business.
(3) 1988 agreement operator
The term "1988 agreement operator" means -
(A) a signatory operator which was a signatory to the 1988
National Bituminous Coal Wage Agreement,
(B) an employer in the coal industry which was a signatory to
an agreement containing pension and health care contribution
and benefit provisions which are the same as those contained in
the 1988 National Bituminous Coal Wage Agreement, or
(C) an employer from which contributions were actually
received after 1987 and before July 20, 1992, by the 1950 UMWA
Benefit Plan or the 1974 UMWA Benefit Plan in connection with
employment in the coal industry during the period covered by
the 1988 National Bituminous Coal Wage Agreement.
(4) Last signatory operator
The term "last signatory operator" means, with respect to a
coal industry retiree, a signatory operator which was the most
recent coal industry employer of such retiree.
(5) Assigned operator
The term "assigned operator" means, with respect to an eligible
beneficiary defined in section 9703(f), the signatory operator to
which liability under subchapter B with respect to the
beneficiary is assigned under section 9706.
(6) Operators of dependent beneficiaries
For purposes of this chapter, the signatory operator, last
signatory operator, or assigned operator of any eligible
beneficiary under this chapter who is a coal industry retiree
shall be considered to be the signatory operator, last signatory
operator, or assigned operator with respect to any other
individual who is an eligible beneficiary under this chapter by
reason of a relationship to the retiree.
(7) Business
For purposes of this chapter, a person shall be considered to
be in business if such person conducts or derives revenue from
any business activity, whether or not in the coal industry.
(d) Enactment date
For purposes of this chapter, the term "enactment date" means the
date of the enactment of this chapter.