Internal Revenue Code · 26 U.S.C.

§ 9702. Establishment of the United Mine Workers of America Combined Benefit Fund

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

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. § 9702

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: December 20, 2006 by Pub. L. 109–432
Amendments: 1 dated changes in the source credit
Length: 3 subsections · 402 words · about 2 min to read
Cross-references: cites 2; cited by 1 Code section and 0 other regulations

¶(a) Establishment

¶(1) In general

As soon as practicable (but not later than 60 days) after the enactment date, the persons described in subsection (b) shall designate the individuals to serve as trustees. Such trustees shall create a new private plan to be known as the United Mine Workers of America Combined Benefit Fund.

¶(2) Merger of retiree benefit plans

As of February 1, 1993, the settlors of the 1950 UMWA Benefit Plan and the 1974 UMWA Benefit Plan shall cause such plans to be merged into the Combined Fund, and such merger shall not be treated as an employer withdrawal for purposes of any 1988 coal wage agreement.

¶(3) Treatment of plan The Combined Fund shall be—

¶(A) a plan described in section 302(c)(5) of the Labor Management Relations Act, 1947 (29 U.S.C. 186(c)(5)),

¶(B) an employee welfare benefit plan within the meaning of section 3(1) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1002(1)), and

¶(C) a multiemployer plan within the meaning of section 3(37) of such Act (29 U.S.C. 1002(37)).

¶(4) Tax treatment

For purposes of this title, the Combined Fund and any related trust shall be treated as an organization exempt from tax under section 501(a).

¶(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.

¶(c) Plan year

The first plan year of the Combined Fund shall begin February 1, 1993, and end September 30, 1993. Each succeeding plan year shall begin on October 1 of each calendar year.

(Added Pub. L. 102–486, title XIX, § 19143(a), Oct. 24, 1992, 106 Stat. 3040; amended Pub. L. 109–432, div. C, title II, § 213(a), Dec. 20, 2006, 120 Stat. 3027.)

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

This section cites 2 other sections

Cited by 1 Code section

§ 9701(a)(5) Definitions of general applicability

Amendment history

From the source credit and the official notes, newest first.

December 20, 2006Amended by Pub. L. 109–432Parts changed in 2006: (b)
October 24, 1992Added by Pub. L. 102–486

Where it sits in the Code

Nearby sections

§ 9702 Establishment of the United Mine Workers of America Combined Benefit Fund
§ 9703 Plan benefits

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

Editorial Notes

Amendments

2006—Subsec. (b). Pub. L. 109–432 reenacted heading without change and amended text of subsec. (b) generally. Prior to amendment, text contained provisions which related to: in par. (1), appointment of one trustee by the BCOA, one by the three employers having the greatest number of eligible beneficiaries under section 9706, two by the United Mine Workers of America, and three by the persons otherwise appointed; in par. (2), successor trustees and removal of trustees; and in par. (3), special rules relating to designation of trustees or successor trustees if the BCOA should cease to exist and designation of the initial trustee.