MEMORANDUM OPINION AND ORDER
MARTIN, District Judge:
This case centers around application of the Coal Industry Retiree Health Benefit Act of 1992, Pub.L. 102-486, Subtitle C, 106 Stat. 2776, 3036-56 (1992) (codified at 26 U.S.C. §§ 1, 9701 et seq.) (the "Coal Act"), recently enacted legislation which imposes costs on companies involved in the coal mining industry and their successors in order to provide health and life insurance benefits...
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