coal wage agreement

(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.


26 USC § 9701(b)(1)

Scoping language

For purposes of this section
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