,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #ihj  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,m>* #f1 #bjac ,mr4   
,rahall 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 protect ! heal? 
c>e & p5sion b5efits ( our nation's     
m9]s4  #a4 ,%ort title ,?is ,act may be 
cit$ z ! ,coal ,acc\ntability & ,retir$ 
,employee ,act ( #bjac or ! ,,c>e ,act 4
  #b4 ,am5dm5t ( ,surface ,m9+ ,control 
& ,reclamation ,act ( #aigg ,section    
#djb7;i77#b7 ( ! ,surface ,m9+ ,control 
& ,reclamation ,act ( #aigg 7#cj        
,u4,s4,c4 #abcb7;i77#b77 is am5d$--     
7#a7 by /rik+ ,subject to & ins]t+ !    
foll[+3  7,a7 ,9 g5]al ,subject to  2 & 
7#b7 by add+ at ! end ! foll[+3  7,b7   
,excess am\nts  7i7 ,9 g5]al ,subject to
 p>agraph 7#c71 & aft] all transf]s     

ref]r$ to 9 p>agraph 7#a7 & subp>agraph 
7,a7 ( ?is p>agraph h be5 made1 any     
am\nts rema9+ aft] ! application (      
p>agraph 7#c77;,a7 7)\t reg>d to ?is    
subp>agraph7 %all be transf]r$ to !     
tru/ees ( ! #aigd ,,umwa ,p5sion ,plan &
 us$ solely to pay p5sion b5efits       
requir$ "u su* plan4  7ii7 #aigd ,,umwa 
,p5sion ,plan ,9 ?is subp>agraph1 ! t]m 
#aigd ,,umwa ,p5sion ,plan means a      
p5sion plan ref]r$ to 9 section         
#igja7;a77#c7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf b )\t reg>d to :e!r            
p>ticipation 9 su* plan is limit$ to    
individuals :o retir$ 9 #aigf & !reaft]4
  4  #c4 ,eligibility = #aiib ,,umwa    
b5efit plan  7a7 ,9 g5]al ,p>agraph 7#b7
 ( section #igab7;b7 ( ! ,int]nal       
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
or at ! end ( subp>agraph 7,a71 by add+ 
or at ! end ( subp>agraph 7,b71 & by    
ins]t+ aft] subp>agraph 7,b7 ! foll[+   
new subp>agraph3  7,c7 b = ?is *apt]1   
w\ld be eligible to receive b5efits f ! 
#aigd ,,umwa ,b5efit ,plan 7o!r ?an an  

individual describ$ 9 ! la/ s5t5ce (    
section #djb7;h77#b77;,c7 ( ! ,surface  
,m9+ ,control & ,reclamation ,act (     
#aigg7 foll[+ a proce$+ "u title #aa1   
,unit$ ,/ates ,code1 or o!r insolv5cy   
proce$+ relat+ to ! applicable la/      
signatory op]ator1 b :o does n receive  
su* cov]age at levels at lea/ equal to  
^? describ$ 9 section #djb7;h77#b77;,c7 
( ! ,surface ,m9+ ,control &            
,reclamation ,act ( #aigg f su* op]ator 
or any relat$ p]son1  4  7b7 ,con=m+    
am5dm5ts ,p>agraph 7#b7 ( section       
#igab7;b7 ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$--  7#a7 by /rik+         
subp>agraph 7,a7 or 7,b7 9 ! matt]      
foll[+ subp>agraph 7,c7 7z add$ by ?is  
section7 & ins]t+ subp>agraph 7,a71     
7,b71 or 7,c71 &  7#b7 by ins]t+ "u     
subp>agraph 7,a7 or 7,b7 aft] heal?     
b5efits cov]age 9 ! second s5t5ce4  #d4 
,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$ by /rik+ or at ! end (   
subp>agraph 7,h71 by add+ or at ! end ( 
subp>agraph 7,i71 & 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$ by /rik+ 
or at ! end ( p>agraph 7#ai71 by /rik+ !
 p]iod at ! end ( p>agraph 7#bj7 &      
ins]t+ 2 or1 & 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