Title 26, Internal Revenue CodeRelease 119-102

§9708 Effect on Pending Claims or Obligations

Title 26 › Subtitle J — Coal Industry Health Benefits › CHAPTER 99 — COAL INDUSTRY HEALTH BENEFITS › Subchapter B — Combined Benefit Fund › PART IV — OTHER PROVISIONS › § 9708

Last updated Aug 21, 2026|Official source

Summary

All responsibility for paying contributions to the Combined Fund that starts on or after February 1, 1993 must be decided only under this chapter. That includes contributions to the 1950 UMWA Benefit Plan and the 1974 UMWA Benefit Plan for coal produced on or after February 1, 1993. The chapter does not change any claims or debts that already existed on February 1, 1993 for those two plans, including claims tied to their "evergreen" clauses. It also does not affect any right of subrogation (the right to be repaid) held by any 1988 agreement operator for contributions owed as of that date.

Full Legal Text

Title 26, §9708

Internal Revenue Code, Source: USLM XML via OLRC

All liability for contributions to the Combined Fund that arises on and after February 1, 1993, 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 February 1, 1993. 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 February 1, 1993, 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 February 1, 1993.

Reference

Citations & Metadata

Citation

26 U.S.C. § 9708

Title 26, Internal Revenue Code

Last Updated

Aug 21, 2026

Release point: 119-102