PUBLIC LAW 109–432—DEC. 20, 2006
120 STAT. 3027
SEC. 213. OTHER PROVISIONS.
(a) BOARD OF TRUSTEES.—Section 9702(b) of the Internal Revenue Code of 1986 (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.’’. (b) ENFORCEMENT OF OBLIGATIONS.— (1) FAILURE TO PAY PREMIUMS.—Section 9707(a) of the Internal Revenue Code of 1986 is amended to read as follows: ‘‘(a) FAILURES TO PAY.— ‘‘(1) PREMIUMS FOR ELIGIBLE BENEFICIARIES.—There is hereby imposed a penalty on the failure of any assigned operator to pay any premium required to be paid under section 9704 with respect to any eligible beneficiary. ‘‘(2) CONTRIBUTIONS REQUIRED UNDER THE MINING LAWS.— There is hereby imposed a penalty on the failure of any person to make a contribution required under section 402(h)(5)(B)(ii) of the Surface Mining Control and Reclamation Act of 1977 to a plan referred to in section 402(h)(2)(C) of such Act. For purposes of applying this section, each such required monthly contribution for the hours worked of any individual shall be treated as if it were a premium required to be paid under section 9704 with respect to an eligible beneficiary.’’. (2) CIVIL ENFORCEMENT.—Section 9721 of such Code is amended to read as follows:
26 USC 9702.
Penalty.
‘‘SEC. 9721. CIVIL ENFORCEMENT.
‘‘The provisions of section 4301 of the Employee Retirement Income Security Act of 1974 shall apply, in the same manner as any claim arising out of an obligation to pay withdrawal liability under subtitle E of title IV of such Act, to any claim— ‘‘(1) arising out of an obligation to pay any amount required to be paid by this chapter; or ‘‘(2) arising out of an obligation to pay any amount required by section 402(h)(5)(B)(ii) of the Surface Mining Control and Reclamation Act of 1977 (30 U.S.C. 1232(h)(5)(B)(ii)).’’.
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