26 U.S.C. § 9706 — Assignment of eligible beneficiaries

(a) Before October 1, 1993, the Commissioner^* of Social Security must assign each eligible coal-industry retiree to a signatory operator, or related person, still in business, in this order: (1) first, the most recent signatory operator that signed the 1978 or a later coal wage agreement and employed the retiree in coal for at least two years; (2) second, if paragraph (1) does not assign the retiree, the most recent such signatory operator that employed the retiree in coal; and (3) third, if neither paragraph applies, the signatory operator that employed the retiree in coal longer than any other signatory operator before the 1978 agreement took effect.

(b)(1)(A) Employment by a signatory operator counts as employment by its related persons.
(B) Do not count employment by a person and all its related persons if they are no longer in business, or employment during a period when the person was not a signatory to a coal wage agreement.
(2) If a person becomes an assigned operator’s successor after the enactment date^*, the operator may transfer an eligible beneficiary’s assignment to that successor. The successor is treated as the assigned operator for this chapter, but the transferring operator and related persons remain guarantors of the beneficiary’s benefits. The operator must notify the Combined Fund^* trustees.

(c) By the later of October 1, 1992, or the 20th day after the enactment date, the 1950 and 1974 UMWA Benefit Plans must give the Commissioner the name and Social Security account number of every eligible beneficiary^*, including a deceased beneficiary when another person qualifies through that relationship. Where plan records show them, the plans must also give the names of all persons described in (a).

(d)(1) Every United States department, agency, or instrumentality head must promptly and fully help the Commissioner obtain information needed for this section.
(2)(A) Despite other law, including section 6103, another agency, department, or instrumentality head receiving a written request must search its files for the requested information, tell the Commissioner whether it was found, and promptly send it if found. Information must not be sent if disclosure would conflict with national policy or security interests or census-data confidentiality; the Commissioner must be told why.
(B) Information supplied may be only what the Commissioner needs for this section.
(3) The Combined Fund^* trustees and the trustees of the four listed UMWA benefit and pension plans must promptly and fully cooperate.

(e)(1) The Commissioner must tell the Combined Fund trustees each assigned operator’s name and the names and Social Security account numbers of its assigned beneficiaries.
(2) The Commissioner must tell each operator the names and Social Security account numbers assigned to it and briefly summarize the assignment facts.

(f)(1) Within 30 days after receiving notice, an operator may ask the Commissioner for detailed work-history and assignment-basis information.
(2) Within 30 days after receiving that information, the operator may ask for review. The Commissioner must review if the operator’s evidence makes a prima facie case of error.
(3)(A) If there was an error, the Commissioner must notify the operator and trustees; the trustees must reduce the operator’s section 9704 premiums by, or repay if there are none, all premiums paid for that beneficiary. The Commissioner must review the beneficiary for reassignment under (a).
(B) If there was no error, the Commissioner must notify the operator.
(4) The Commissioner’s determinations under (2) or (3) are final.
(5) The operator must keep paying section 9704 premiums while the Commissioner or a court reviews the matter.
(6) This section does not prevent a separate civil action against another person over assigned-premium responsibility, despite a prior Commissioner decision.

(g) A person receiving Commissioner information may disclose it only in proceedings related to this section. Civil or criminal penalties that apply to unauthorized section 6103 disclosures also apply here.

(h)(1) Subject to paragraph (3), for plan years beginning on or after October 1, 2007, the Commissioner must revoke assignments to persons other than 1988 agreement operators for premium assessment and make no new assignments to such persons. A beneficiary made unassigned by the revocation may not be assigned to a 1988 agreement operator.
(2) This does not prohibit reassignment after a purchase under (b)(2).
(3) For fiscal years beginning October 1, 2007, 2008, and 2009, each non-1988-agreement person must pay the stated percentage of the annual premium that would otherwise apply under section 9704(a), based on assignments without the revocation: 55 percent, 40 percent, and 15 percent, respectively.