PUBLIC LAW 102-486—OCT. 24, 1992 106 STAT. 3037 SEC. 19142. FINDINGS AND DECLARATION OF POLICY. 26 USC 9701 (a) FINDINGS.— The Congress finds that— "° ^' (1) the production, transportation, and use of coal substantially affects interstate and foreign commerce and the national public interest; and (2) in order to secure the stability of interstate commerce, it is necessary to modify the current private health care benefit plan structure for retirees in the coal industry to identify persons most responsible for plan liabilities in order to stabilize plan funding and allow for the provision of health care benefits to such retirees. (b) STATEMENT OF POLICY. —I t is the policy of this subtitle— (1) to remedy problems with the provision and funding of health care benefits with respect to the beneficiaries of multiemployer benefit plans that provide health care benefits to retirees in the coal industry; (2) to allow for sufficient operating assets for such plans; and (3) to provide for the continuation of a privately financed self-sufficient program for the delivery of health care benefits to the beneficiaries of such plans. SEC. 19143. COAL INDUSTRY HEALTH BENEFITS PROGRAM. (a) IN GENERAL. —The Internal Revenue Code of 1986 is amended by adding at the end the following new subtitle: Subtitle J—Coal Industry Health Benefits "CHAPTER 99. Coal industry health benefits.
- CHAPTER 99—COAL INDUSTRY HEALTH BENEFITS
"SUBCHAPTER A—Definitions of general applicability. "SUBCHAPTER B—Combined benefit fund. "SUBCHAPTER C—Health benefits of certain miners. "SUBCHAPTER D—Other provisions. Subchapter A—Definitions of General Applicability "Sec. 9701. Definitions of general applicability. "SEC. 9701. DEFINITIONS OF GENERAL APPLICABILTTY. "(a) PLANS AND FUNDS. —For purposes of this chapter— "(1) UMWA BENEFIT PLAN. — "(A) IN GENERAL.—The term TJMWA 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 oi 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, partici-
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