LEVAL, Circuit Judge:
This appeal raises the question whether Section 9712 of the Coal Industry Health Benefit Act of 1992, 26 U.S.C. § 9701 et seq., requires a coal operator that is no longer "in business" to contribute to the United Mine Workers of America 1992 Benefit Plan. The district court held that it does. We agree and affirm.
Background
Olga Coal Co. ("Olga") and its predecessors operated a deep coal mine in West Virginia...
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