Internal Revenue Code · 26 U.S.C.
§ 9701. Definitions of general applicability
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 9701
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- October 24, 1992 by Pub. L. 102–486
- Last amended
- March 23, 2018 by Pub. L. 115–141
- Amendments
- 2 dated changes in the source credit
- Length
- 4 subsections · 1,047 words · about 5 min to read
- Defines
- 18 terms
- Cross-references
- cites 8; cited by 1 Code section and 0 other regulations
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.
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.
The term “signatory operator” means a person which is or was a signatory to a coal wage agreement.
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 “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 “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.
(Added Pub. L. 102–486, title XIX, § 19143(a), Oct. 24, 1992, 106 Stat. 3037; amended Pub. L. 109–432, div. C, title II, § 211(d), Dec. 20, 2006, 120 Stat. 3023; Pub. L. 115–141, div. U, title IV, § 401(a)(343), Mar. 23, 2018, 132 Stat. 1200.)
Terms defined here
Where the text says “the term … means”. Select a term to jump to its definition.
- 1950 UMWA Benefit Plan § 9701(a)(1)(B)
- 1950 UMWA Pension Plan § 9701(a)(2)
- 1974 UMWA Benefit Plan § 9701(a)(1)(C)
- 1974 UMWA Pension Plan § 9701(a)(3)
- 1988 agreement operator § 9701(c)(3)
- 1992 UMWA Benefit Plan § 9701(a)(4)
- assigned operator § 9701(c)(5)
- coal wage agreement § 9701(b)(1)
- Combined Fund § 9701(a)(5)
- eligible seller § 9701(c)(8)(C)
- enactment date § 9701(d)
- last signatory operator § 9701(c)(4)
- National Bituminous Coal Wage Agreement § 9701(b)(3)
- settlors § 9701(b)(2)
- signatory operator § 9701(c)(1)
- successor in interest § 9701(c)(8)(A)
- UMWA Benefit Plan § 9701(a)(1)(A)
- unrelated person § 9701(c)(8)(B)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 8 other sections
- § 404(c) Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan
- § 9712 Establishment and coverage of 1992 UMWA Benefit Plan
- § 9702 Establishment of the United Mine Workers of America Combined Benefit Fund
- § 52(a) Special rules
- § 9703(f) Plan benefits
- § 9706 Assignment of eligible beneficiaries
- § 267(b) Losses, expenses, and interest with respect to transactions between related taxpayers
- § 9704(j)(2) Liability of assigned operators
Cited by 1 Code section
Amendment history
From the source credit and the official notes, newest first.
Where it sits in the Code
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
References in Text
The date of the enactment of this chapter, referred to in subsec. (d), is the date of the enactment of Pub. L. 102–486, which was approved Oct. 24, 1992.
Amendments
2018—Subsec. (a)(4). Pub. L. 115–141 substituted “section 9712” for “section 9713A”.
2006—Subsec. (c)(8). Pub. L. 109–432 added par. (8).
Statutory Notes and Related Subsidiaries
Effective Date of 2006 Amendment
Pub. L. 109–432, div. C, title II, § 211(e), Dec. 20, 2006, 120 Stat. 3023, provided that: “The amendments made by this section [amending this section and sections 9704, 9711, and 9712 of this title] shall take effect on the date of the enactment of this Act [Dec. 20, 2006], except that the amendment made by subsection (d) [amending this section] shall apply to transactions after the date of the enactment of this Act.”
Findings and Declaration of Policy
Pub. L. 102–486, title XIX, § 19142, Oct. 24, 1992, 106 Stat. 3037, provided that:
“(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.— It is the policy of this subtitle [subtitle C (§§ 19141–19143) of title XIX of Pub. L. 102–486, enacting this subtitle, amending sections 1231 and 1232 of Title 30, Mineral Lands and Mining, and enacting provisions set out as a note under section 1 of this title]—“(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.”