MEMORANDUM OPINION
WILLIAM T. BODOH, Chief Judge.
Plaintiff Michael H. Holland and others, as Trustees of the United Mine Workers of America 1992 Benefit Plan ("Plaintiff"), filed a complaint on May 1, 2002 asking for declaratory and injunctive relief that would require Debtor-in-Possession/Defendant LTV Steel Company, Inc. and others ("Defendant") to comply with 26 U.S.C. § 9711, the Coal Industry Retiree Health Benefit Act of 1992 ("the Coal Act"...
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