Opinion for the court filed by Senior Judge BUCKLEY.
BUCKLEY, Senior Judge:
The trustees of a health benefit plan created by the Coal Industry Retiree Health Benefit Act of 1992 claim that Penn Allegh Coal Company is obliged to pay premiums to the plan because it is responsible, under section 9711(b) of the Act as codified, 26 U.S.C. § 9711(b) (1994), for the continuing payment of the health benefits due a former employee under an earlier industry-wide...
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