,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #biah  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,augu/ #a1 #bjac ,mr4 
,mc,kinley 7= himself1 ,mrs4 ,capito1   
,mr4 ,rahall1 ,mr4 ,johnson ( ,ohio1    
,mr4 ,b>r1 ,mr4 ,moran1 ,mr4 ,eny>t1    
,mr4 ,buc%on1 ,mr4 ,/iv]s1 ,mr4 ,george 
,mill] ( ,cali=nia1 ,mr4 ,:itfield1 ,ms4
 ,fudge1 ,ms4 ,s*w>tz1 ,mr4 ,rodney     
,davis ( ,ill9ois1 ,mr4 ,turn]1 ,mr4    
,clay1 ,mr4 ,joyce1 ,mr4 ,gibbs1 & ,mr4 
,doyle7 introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways &       
,means1 & 9 addition to ! ,committee on 
,natural ,res\rces1 = a p]iod to be     
subsequ5tly det]m9$ by ! ,speak]1 9 ea* 
case = consid]ation ( su* provisions z  
fall )9 ! jurisdiction ( ! committee    
conc]n$  ,a ,,bill  ,to am5d ! ,surface 
,m9+ ,control & ,reclamation ,act (     
#aigg to transf] c]ta9 funds to !       
,multiemploy] ,heal? ,b5efit ,plan & !  
#aigd ,unit$ ,m9e ,work]s ( ,am]ica     
,p5sion ,plan4  #a4 ,%ort title ,?is    
,act may be cit$ z ! ,coal ,heal?c>e &  

,p5sions ,protection ,act ( #bjac4  #b4 
,inclusion ( c]ta9 retirees 9 !         
,multiemploy] ,heal? ,b5efit ,plan      
,section #djb ( ! ,surface ,m9+ ,control
 & ,reclamation ,act ( #aigg 7#cj       
,u4,s4,c4 #abcb7 is am5d$--  7#a7 9     
subsection 7h77#b77;,c7--  7,a7 by /rik+
 ,a transf] & ins]t+ ! foll[+3  7i7     
,transf] to ! ,plan ,a transf]  2  7,b7 
by r$esignat+ clauses 7i7 & 7ii7 z      
subclauses 7,i7 & 7,,ii71 respectively1 
& mov+ su* subclauses #b ems to ! "r2 & 
7,c7 by /rik+ ! matt] foll[+ su*        
subclause 7,,ii7 7z s r$esignat$7 &     
ins]t+ ! foll[+3  7ii7 ,calculation (   
excess ,su* excess %all be calculat$ by 
tak+ into acc\nt only--  7,i7 ^?        
b5efici>ies actually enroll$ 9 ! ,plan z
 ( ! date ( enactm5t ( ! ,coal ,heal?c>e
 & ,p5sions ,protection ,act ( #bjac1 :o
 are eligible to receive heal? b5efits  
"u ! ,plan on ! fir/ day ( ! cal5d> ye> 
= :i* ! transf] is made2 &  7,,ii7 ^?   
b5efici>ies ^: heal? b5efits1 def9$ z ^?
 b5efits payable directly by an employ] 

9 ! bitum9\s coal indu/ry "u a coal wage
 agreem5t 7def9$ 9 section #igja7;b77#a7
 ( ! ,int]nal ,rev5ue ,code ( #aihf7 z a
 result ( a bankruptcy proce$+ comm5c$ 9
 #bjab1 w\ld be d5i$ or r$uc$4  7iii7   
,eligibility ,an individual ref]r$ to 9 
clause 7ii77,,ii7 %all be consid]$      
eligible to receive heal? b5efits "u !  
,plan4  7iv7 ,requirem5ts = transf] ,a  
transf] "u ?is subp>agraph %all be 9 an 
am\nt equal to ! excess calculat$ "u    
clause 7i71 & r$uc$ by any am\nt        
transf]r$ f a volunt>y employees'       
b5efici>y association e/abli%$ z a      
result ( su* bankruptcy proce$+ to !    
,plan to pay b5efits requir$ "u ! ,plan4
  7v7 ,,veba transf] ,! adm9i/rator (   
su* volunt>y employees' b5efici>y       
association %all transf] to ! ,plan any 
am\nts receiv$ z a result ( su*         
bankruptcy proce$+1 r$uc$ by an am\nt = 
adm9i/rative co/s ( su* association4  2 
&  7#b7 9 subsection 7i7--  7,a7 by     
r$esignat+ p>agraph 7#d7 z p>agraph     
7#e72 &  7,b7 by ins]t+ aft] p>agraph   

7#c7 ! foll[+3  7#d7 ,additional am\nts 
7,a7 ,calculation ,if ! doll> limitation
 specifi$ 9 p>agraph 7#c77;,a7 exce$s ! 
aggregate am\nt requir$ to be transf]r$ 
"u p>agraphs 7#a7 & 7#b7 = a fiscal ye>1
 ! ,secret>y ( ! ,treasury %all transf] 
an additional am\nt1 n to exce$ !       
diff]5ce betwe5 su* doll> limitation &  
su* aggregate am\nt1 to ! tru/ees ( !   
#aigd ,,umwa ,p5sion ,plan to pay       
b5efits requir$ "u t plan4  7,b7 #aigd  
,,umwa ,p5sion ,plan def9$ ,9 ?is       
p>agraph1 ! t]m #aigd ,,umwa ,p5sion    
,plan has ! mean+ giv5 ! t]m 9 section  
#igja7;a77#c7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf1 b )\t reg>d to ! limitation on
 p>ticipation to individuals :o retir$ 9
 #aigf & !reaft]4  4  #c4 ,special rule 
= c]ta9 supplem5tal b5efit plans  7a7 ,9
 g5]al ,section #djd ( ! ,int]nal       
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new subsection3  7p7  
,special rule = c]ta9 supplem5tal b5efit
 plans  7#a7 ,9 g5]al ,if contributions 
are paid by an employ] "u a plan t      

provides supplem5tal b5efits solely to  
p>ticipants 9 a plan describ$ 9         
subsection 7c7 7or a cont9uation !re(7 t
 provides p5sion b5efits1 su*           
contributions %all n be d$uctible "u ?is
 section nor be made nond$uctible by ?is
 section1 b ! d$uctibility !re( %all be 
gov]n$ solely by section #afb 7relat+ to
 trade or bus9ess exp5ses74  7#b7 ,tax  
treatm5t ( plan ,= purposes ( ?is title1
 ! tru/ hold+ ! assets ( a plan to :i*  
p>agraph 7#a7 applies %all be treat$ z  
an organization exempt f tax "u section 
#eja7;a74  7#c7 ,special rule = paym5ts 
o!r ?an to or f a tru/ ,= purposes ( ?is
 subsection1 paym5ts made by an employ] 
to ! tru/ees ( a plan describ$ 9        
p>agraph 7#a71 & b5efits paid by !      
tru/ees ( su* plan1 %all be treat$ z    
contributions paid to1 & b5efits paid f1
 su* plan )\t reg>d to :e!r !           
contributions are paid into1 or b5efits 
paid f1 ! tru/ hold+ ! assets ( su*     
plan4  4  7b7 ,exclusion f wages  7#a7  
,payroll taxes ,p>agraph 7#e7 ( section 

#caba7;a7 ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$--  7,a7 by /rik+ or at ! 
end ( subp>agraph 7,h72  7,b7 by add+ or
 at ! end ( subp>agraph 7,i72 &  7,c7 by
 add+ at ! end ! foll[+ new subp>agraph3
  7,j7 "u a plan to :i* section         
#djd7p77#a7 applies2  4  7#b7           
,collection ( income tax at s\rce       
,p>agraph 7#ab7 ( section #cdja7;a7 (   
su* ,code is am5d$ by add+ at ! end !   
foll[+ new subp>agraph3  7,f7 "u a plan 
to :i* section #djd7p77#a7 applies1 or  
4  7#c7 ,unemploym5t taxes ,section     
#ccjf7;b7 ( su* ,code is am5d$--  7,a7  
by /rik+ or at ! end ( p>agraph 7#ai72  
7,b7 by /rik+ ! p]iod at ! end (        
p>agraph 7#bj7 & ins]t+ 2 or2 &  7,c7 by
 add+ at ! end ! foll[+ new p>agraph3   
7#ba7 any paym5t made to or = ! b5efit (
 an individual "u a plan to :i* section 
#djd7p77#a7 applies4  4