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26 U.S.C. § 9701

Definitions of general applicability

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 9701, Definitions of general applicability, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464660
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For purposes of this chapter— The term “UMWA Benefit Plan” means a plan— The term “1950 UMWA Benefit Plan” means a UMWA Benefit Plan, participation in which is substantially limited to individuals who retired before 1976. 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. 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. 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. The term “1992 UMWA Benefit Plan” means the plan referred to in section 9712. The term “Combined Fund” means the United Mine Workers of America Combined Benefit Fund established under section 9702. For purposes of this section— The term “coal wage agreement” means— 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: 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”). The term “National Bituminous Coal Wage Agreement” means a collective bargaining agreement negotiated by the BCOA and the United Mine Workers of America. For purposes of this section— The term “signatory operator” means a person which is or was a signatory to a coal wage agreement. A person shall be considered to be a related person to a signatory operator if that person is— 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. The term “1988 agreement operator” means— 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. 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. 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. 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. The term “successor in interest” shall not include any person who— The term “unrelated person” means a purchaser who does not bear a relationship to the eligible seller described in section 267(b). For purposes of this paragraph, the term “eligible seller” means an assigned operator described in section 9704(j)(2) or a related person to such assigned operator. For purposes of this chapter, the term “enactment date” means the date of the enactment of this chapter.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.