PUBLIC LAW 102-486—OCT. 24, 1992 106 STAT. 3051 "(e) LIABILITY FOR PENALTY.— The person failing to meet the requirements of section 9704 shall be liable for the penalty imposed by subsection (a). "(f) TREATMENT.— For purposes of this title, the penalty imposed by this section shall be treated in the same manner as the tax imposed by section 4980B. "PART IV—OTHER PROVISIONS "Sec. 9708. Effect on pending claims or obligations. SEC. 9708. EFFECT ON PENDING CLAIMS OR OBLIGATIONS. "All liabili^ for contributions to the Combined Fund that arises on and after February 1, 1993, shall be determined exclusively under this chapter, including all liability for contributions to the 1950 UMWA Benefit Plan and the 1974 UMWA Benefit Plan for coal production on and after February 1, 1993. However, nothing in this chapter is intended to have any effect on any claims or obligations arising in connection with the 1950 UMWA Benefit Plan and the 1974 UMWA Benefit Plan as of February 1, 1993, including claims or obligations based on the 'evergreen' clause found in the language of the 1950 UMWA Benefit Plan and the 1974 UMWA Benefit Plan. This chapter shall not be construed to affect any rights of subrogation of any 1988 agreement operator with respect to contributions due to the 1950 UMWA Benefit Plan or the 1974 UMWA Benefit Plan as of February 1, 1993. Subchapter C—Health Benefits of Certain Miners "Part I—Individual employer plans Tart 11—1992 UMWA Wefif plan "PART I—INDIVIDUAL EMPLOYER PLANS "Sec. 9711. Continued obligations of individual employer plans. •SEC. 9711. CONTINUED OBLIGATIONS OF INDIVIDUAL EMPLOYER PLANS. "(a) COVERAGE OF CURRENT RECIPIENTS. —The last signatory operator of any individual who, as of February 1, 1993, is receiving retiree health benefits from an individual employer plan maintained pursuant to a 1978 or subsequent coal wage agreement shall continue to provide health benefits coverage to such individual and the individual's eligible beneficiaries which is substantially the same as (and subject to all the limitations of) the coverage provided by such plan as of January 1, 1992. Such coverage shall continue to be provided for as long as the last signatory operator (and any related person) remains in business. "(b) COVERAGE OF ELIGIBLE RECIPIENTS. — "(1) IN GENERAL. —The last signatory operator of any individual who, as of February 1, 1993, is not receiving retiree health benefits under the individual employer plan maintained by the last signatory operator pursuant to a 1978 or subsequent coal wage agreement, out has met the age and service requirements for eligibility to receive benefits under such plan as of such date, shall, at such time as such individual becomes eligible to receive benefits under such plan, provide health benefits coverage to such individual and the individual's eligible beneficiaries which is described in paragraph (2). This para-
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