[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[S. 1105 Introduced in Senate (IS)]







105th CONGRESS
  1st Session
                                S. 1105

To amend the Internal Revenue Code of 1986 to provide a sound budgetary 
   mechanism for financing health and death benefits of retired coal 
miners while ensuring the long-term fiscal health and solvency of such 
                   benefits, and for other purposes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             July 31, 1997

Mr. Cochran (for himself and Mr. Conrad) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to provide a sound budgetary 
   mechanism for financing health and death benefits of retired coal 
miners while ensuring the long-term fiscal health and solvency of such 
                   benefits, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE.

    (a) Short Title.--This Act may be cited as the ``Comprehensive Coal 
Act Reform Act''.
    (b) Amendment of 1986 Code.--Except as otherwise expressly 
provided, whenever in this Act an amendment or repeal is expressed in 
terms of an amendment to, or repeal of, a section or other provision, 
the reference shall be considered to be made to a section or other 
provision of the Internal Revenue Code of 1986.

           TITLE I--ASSIGNMENT OF LIABILITY TO COAL OPERATORS

SEC. 101. GENERAL CLASSIFICATION OF COAL OPERATORS.

    (a) Exemption of Super Reachback Operators.--Section 9701(c)(1) 
(defining signatory operator) is amended to read as follows:
            ``(1) Signatory operator.--The term `signatory operator' 
        means a person which is or was a signatory to--
                    ``(A) the 1978 National Bituminous Coal Wage 
                Agreement, or
                    ``(B) any subsequent coal wage agreement.''
    (b) Reachback Signatory Operator.--Section 9701(c) (relating to 
operators) is amended by adding at the end the following new paragraph:
            ``(8) Reachback signatory operator.--The term `reachback 
        signatory operator' means a signatory operator other than a 
        1988 agreement operator.''
    (c) Effective Date.--
            (1) In general.--The amendments made by this section shall 
        apply to plan years of the Combined Fund beginning on and after 
        October 1, 1996.
            (2) Waiver of penalty.--For waiver of penalty for super 
        reachback operators, see section 202(c)(3).

SEC. 102. MODIFICATIONS OF ASSIGNMENTS OF BENEFICIARIES TO COAL 
              OPERATORS.

    (a) Modifications To Reflect Exemption for Super Reachback 
Operators.--
            (1) In general.--Section 9706(a) (relating to assignment of 
        eligible beneficiaries) is amended by striking all that follows 
        the matter preceding paragraph (1) and inserting the following:
            ``(1) First, to the signatory operator which was the most 
        recent signatory operator to employ the coal industry retiree 
        in the coal industry for at least 2 years.
            ``(2) Second, if the retiree is not assigned under 
        paragraph (1), to the signatory operator which was the most 
        recent signatory operator to employ the coal industry retiree 
        in the coal industry.''
            (2) Effective date.--
                    (A) In general.--The amendment made by paragraph 
                (1) shall apply to plan years of the Combined Fund 
beginning on and after October 1, 1996.
                    (B) Treatment of eligible beneficiaries.--The 
                Commissioner of Social Security shall revoke the 
                assignment of any eligible beneficiary to any person 
                who ceases to be a signatory operator for plan years 
                beginning on and after October 1, 1996, by reason of 
                the amendment made by section 101(a) of this Act. The 
                Commissioner shall not reassign such beneficiary under 
                section 9706 of the Internal Revenue Code of 1986, but 
                shall treat such beneficiary as an unassigned eligible 
                beneficiary for purposes of applying chapter 99 of such 
                Code.
    (b) Termination of Assignment of Eligible Beneficiaries.--Section 
9706 (relating to assignment of eligible beneficiaries) is amended by 
adding at the end the following new subsection:
    ``(h) Termination of Assignment.--
            ``(1) In general.--The Commissioner of Social Security 
        shall not assign or reassign an eligible beneficiary to a 
        signatory operator on or after the date of the enactment of 
        this subsection.
            ``(2) Treatment of beneficiaries.--If, after the date under 
        paragraph (1), the Commissioner of Social Security determines 
        under subsection (f) that an eligible beneficiary was 
        incorrectly assigned, such beneficiary shall be treated as an 
        unassigned eligible beneficiary for purposes of this title.''
    (c) Clarification That Assignments Exclusively Carried Out by 
Commissioner.--
            (1) In general.--Section 9706, as amended by subsection 
        (b), is amended by adding at the end the following new 
        subsection:
    ``(i) Commissioner Has Exclusive Authority To Assign 
Beneficiaries.--Nothing in this chapter shall be construed to authorize 
the Combined Fund to assign any eligible beneficiary to any signatory 
operator for purposes of this subchapter.''
            (2) Effective date.--The amendment made by this subsection 
        shall take effect as if included in the amendments made by the 
        Coal Industry Retiree Health Benefit Act of 1992.

             TITLE II--ADJUSTMENTS TO PREMIUM COMPUTATIONS

SEC. 201. ADJUSTMENTS TO HEALTH BENEFIT PREMIUMS.

    (a) In General.--Section 9704(b)(2) (defining per beneficiary 
premium) is amended to read as follows:
            ``(2) Per beneficiary premium.--
                    ``(A) In general.--
                            ``(i) Years ending before 1997.--In the 
                        case of any plan year ending before 1997, the 
                        per beneficiary premium shall be determined in 
                        accordance with the following table:

``For the plan year ending in:                          The premium is:
    1993..........................................           $1,130.72 
    1994..........................................           $2,245.83 
    1995..........................................           $2,349.38 
    1996..........................................           $2,454.05.
                            ``(ii) 1997 plan year.--In the case of the 
                        plan year beginning October 1, 1996, the per 
                        beneficiary premium shall be--
                                    ``(I) $3,530 for 1988 agreement 
                                operators not described in subclause 
                                (II),
                                    ``(II) $2,279.41 for captive coal 
                                producing operators, and
                                    ``(III) $750 for reachback 
                                signatory operators.
                            ``(iii) Plan years after 1997.--In the case 
                        of any plan year beginning on or after October 
                        1, 1997, the per beneficiary premium shall be 
                        equal to the sum of--
                                    ``(I) the per beneficiary premium 
                                in effect for the preceding plan year, 
                                plus
                                    ``(II) the product of the amount 
                                determined under subclause (I) and the 
                                medical cost factor.
                    ``(B) Medical cost factor.--For purposes of this 
                paragraph--
                            ``(i) In general.--The term `medical cost 
                        factor' means, with respect to any plan year, a 
                        percentage equal to the lesser of--
                                    ``(I) the percentage (if any) by 
                                which the per beneficiary expenditures 
                                for the preceding plan year for health 
                                benefits described in section 9703(b) 
                                exceeds such expenditures for the 
                                second preceding plan year, or
                                    ``(II) the sum of 3 percentage 
                                points, plus the percentage (if any) by 
                                which the medical component of the 
                                Consumer Price Index for the calendar 
                                year in which the plan year begins 
                                exceeds such component for the 
                                preceding calendar year.
                            ``(ii) Captive coal producing operators.--
                        In the case of a captive coal producing 
                        operator, the medical cost factor for any plan 
                        year shall be the percentage (if any) by which 
                        the medical component of the Consumer Price 
                        Index for the calendar year in which the plan 
                        year begins exceeds such component for the 
                        preceding calendar year.
                    ``(C) Captive coal producing operator.--For 
                purposes of this paragraph, the term `captive coal 
                producing operator' means a 1988 agreement operator 
                if--
                            ``(i) such operator produced bituminous 
                        coal during the period from January 1, 1990, to 
                        December 31, 1994, and
                            ``(ii) such operator (or a related person 
                        to such operator) consumed annually at least 30 
                        percent of such coal in connection with the 
                        operator's (or related person's) steelmaking 
                        operations.''
    (b) Effective Dates.--
            (1) In general.--The amendment made by this section shall 
        apply to plan years of the Combined Fund beginning on and after 
        October 1, 1996.
            (2) Prior plan years.--
                    (A) In general.--Section 9704(b)(2)(A)(i) of the 
                Internal Revenue Code of 1986 (as amended by subsection 
                (a)) shall apply to plan years of the Combined Fund 
                beginning before October 1, 1996.
                    (B) Payment of premiums.--If any assigned operator 
                owes any additional premiums for any plan year ending 
                on or before September 30, 1996, by reason of the 
                amendment made by subsection (a), the assigned operator 
                shall pay such additional premiums to the Combined Fund 
                within 90 days after the date of the enactment of this 
                Act. Such premiums shall be treated as paid for the 
                year to which they relate and not to the year in which 
                paid, except that no penalties or interest shall be 
                assessed for any period beginning before the close of 
                the 90-day period.
            (3) Credit or refund of overpayment.--If, for the plan year 
        beginning on October 1, 1996, an assigned operator paid 
        premiums in excess of the premiums owed after the application 
        of the amendment made by subsection (a)--
                    (A) such excess shall be treated as a credit 
                against the premiums payable by the operator for the 
                following plan year, and
                    (B) to the extent such excess is greater than such 
                premiums, such excess shall be refunded to the 
                operator.

SEC. 202. CAP ON PREMIUM PAYMENTS FOR SMALL REACHBACKS; ADJUSTMENT TO 
              PREMIUMS TO REFLECT SURPLUS OR DEFICIT.

    (a) In General.--Part II of subchapter B of chapter 99 (relating to 
financing of Combined Benefit Fund) is amended by inserting after 
section 9704 the following new section:

``SEC. 9704A. ADJUSTMENTS IN ANNUAL PREMIUMS OF CERTAIN OPERATORS.

    ``(a) General Rule.--The annual premium of an assigned operator 
under section 9704(a) shall--
            ``(1) in the case of a small reachback signatory operator, 
        be reduced as provided in subsection (b), and
            ``(2) in any case in which there is a surplus or deficit in 
        the Combined Fund to which subsection (c) applies, be adjusted 
        as provided in subsection (c).
    ``(b) Reductions for Small Reachback Signatory Operators.--
            ``(1) In general.--In the case of any plan year beginning 
        on or after February 1, 1993, the annual premium under section 
        9704(a) for any small reachback signatory operator for such 
        plan year shall not exceed 5 percent of the operator's average 
        annual taxable income for purposes of chapter 1 for the 5-
        taxable year period ending with the operator's most recent 
        taxable year ending before the beginning of the plan year.
            ``(2) Small reachback signatory operators.--For purposes of 
        this section--
                    ``(A) In general.--The term `small reachback 
                signatory operator' means any signatory operator other 
                than a 1988 agreement operator--
                            ``(i) the average annual gross income of 
                        which for purposes of chapter 1 for the 5-
                        taxable year period ending with the operator's 
                        most recent taxable year ending before October 
                        1, 1993, did not exceed $25,000,000, and
                            ``(ii) which was not engaged in the 
                        production of bituminous coal on or after 
                        October 1, 1993.
                For purposes of this subparagraph, production by a 
                related person shall be treated as production by the 
                assigned operator.
                    ``(B) Production of coal.--For purposes of 
                subparagraph (A), an assigned operator or related 
                person shall be treated as engaged in the production of 
                bituminous coal if it has employed employees in--
                            ``(i) the extraction of bituminous coal, or
                            ``(ii) the preparation, processing, or 
                        changing of bituminous coal for sale.
            ``(3) Aggregation rules.--In determining gross income or 
        taxable income for purposes of this section, an assigned 
        operator and any related persons shall be treated as 1 person.
            ``(4) Burden of proof.--A person seeking to have this 
        subsection apply shall have the burden of establishing to the 
        satisfaction of the Commissioner of Social Security--
                    ``(A) that this subsection applies to such person, 
                and
                    ``(B) the amount of the gross or taxable income of 
                such person or any related person to be used in 
                applying this subsection.
    ``(c) Adjustments Based Upon Fund Surplus or Deficit.--
            ``(1) Treatment of surplus.--If, as of the close of any 
        plan year ending on or after September 30, 1997, the Combined 
        Fund has a surplus in net assets in excess of 100 percent of 
        the net expenses of the Combined Fund for the plan year, the 
        annual premium under section 9704(a) for the succeeding plan 
        year of any assigned operator other than a small reachback 
        signatory operator shall be reduced by an amount which bears 
        the same ratio to the surplus in excess of 100 percent of such 
        net expenses as--
                    ``(A) such assigned operator's aggregate premiums 
                for the plan year of such surplus for beneficiaries 
                assigned to such operator (determined without regard to 
                this section), bears to
                    ``(B) the sum of the amounts determined under 
                subparagraph (A) for all assigned operators other than 
                small reachback signatory operators.
            ``(2) Treatment of deficit.--
                    ``(A) In general.--If, as of the close of any plan 
                year ending on or after September 30, 1997, the 
                Combined Fund has a deficit, the annual premium under 
                section 9704(a) for the succeeding plan year of any 
                assigned operator shall be increased by an amount which 
                bears the same ratio to the amount of the deficit as--
                            ``(i) such assigned operator's aggregate 
                        premiums for the plan year of such deficit for 
                        beneficiaries assigned to such operator 
                        (determined without regard to this section), 
                        bears to
                            ``(ii) the sum of the amounts determined 
                        under subparagraph (A) for all assigned 
                        operators.
                    ``(B) Cap on premium increase.--In no event shall 
                this paragraph result in the annual premiums of a small 
                reachback signatory operator exceeding the amount 
                determined under subsection (b) for the plan year. Any 
                increase under subparagraph (A) not so allowed shall, 
                subject to this subparagraph, be allocated ratably 
                among the other assigned operators.
    ``(d) Computation of Surplus or Deficit.--For purposes of this 
section, any determination of a surplus or deficit in the Combined 
Fund--
            ``(1) shall be calculated on a cash receipts and 
        disbursements basis,
            ``(2) shall be calculated without regard to any premiums, 
        expenditures, or other items in any subaccount of the death 
        benefits premium account established under section 9704(e)(4),
            ``(3) shall be made and certified by an independent auditor 
        retained by the trustees, and
            ``(4) once so certified, shall be reviewable by a court of 
        law only to determine if such determination is reasonable.
A determination shall be considered reasonable for purposes of 
paragraph (3) if it is made in accordance with generally accepted 
accounting principles and is based on assumptions which, in the 
aggregate, are reasonable.''
    (b) Conforming Amendments.--
            (1) Section 9704(a) (relating to annual premiums) is 
        amended by striking ``Each'' and inserting ``Subject to section 
        9704A, each''.
            (2) The table of sections for part II of subchapter B of 
        chapter 99 is amended by inserting after the item relating to 
        section 9704 the following new item:

        ``Sec. 9704A. Adjustments in annual premiums of certain 
                            operators.''
    (c) Effective Date.--
            (1) In general.--The amendments made by this section shall 
        apply to plan years of the Combined Fund beginning after 
        January 31, 1993.
            (2) Refund of excess payments.--If a small reachback 
        signatory operator (as defined in section 9704A(b)(2) of the 
Internal Revenue Code of 1986, as added by this section) has paid 
premiums in excess of the amount owed for any plan year ending on or 
before September 30, 1996, by reason of the amendment made by 
subsection (a), the Combined Fund shall refund such excess to the 
operator within 90 days after the date of the enactment of this Act.
            (3) Waiver of penalties.--
                    (A) In general.--In the case of an applicable 
                operator, no penalty shall be imposed under section 
                9707 of such Code on any failure of such operator to 
                pay any installment of a premium due under section 9704 
                of such Code before the 90th day after the enactment of 
                this Act if the operator pays such installment before 
                such date. For purposes of this subsection, the amount 
                of the installment shall be determined after 
                application of the amendments made by this Act.
                    (B) Compliance.--An operator shall not be treated 
                as failing to meet the requirements of subparagraph (A) 
                with respect to any installment if--
                            (i) the failure to pay the installment 
                        before the 90th day after the date of the 
                        enactment of this Act was due to reasonable 
                        cause, and
                            (ii) the failure is corrected within 90 
                        days of the later of--
                                    (I) notice of the failure, or
                                    (II) a final administrative or 
                                judicial determination of the amount of 
                                the installment which is not reviewable 
                                or appealable.
                    (C) Applicable operator.--For purposes of this 
                paragraph, the term ``applicable operator'' means any--
                            (i) small reachback signatory operator (as 
                        defined in section 9704A(b)(2) of the Internal 
                        Revenue Code of 1986, as added by this 
                        section), or
                            (ii) any assigned operator not described in 
                        clause (i) that was not a signatory to the 1978 
                        National Bituminous Coal Wage Agreement or any 
                        subsequent coal wage agreement.

SEC. 203. ADJUSTMENTS TO DEATH BENEFIT AND UNASSIGNED BENEFICIARIES 
              PREMIUMS.

    (a) Death Benefit Premium.--Section 9704(c) (relating to death 
benefit premium) is amended to read as follows:
    ``(c) Death Benefit Premiums.--The death benefit premium for any 
plan year for any assigned operator shall be equal to--
            ``(1) in the case of a reachback signatory operator, the 
        amount which the Combined Fund was required to pay during the 
        preceding plan year for death benefits coverage described in 
        section 9703(c) for eligible beneficiaries assigned to such 
        operator, and
            ``(2) in the case of any other assigned operator, the 
        applicable percentage of the amount, actuarially determined, 
        which the Combined Fund will be required to pay during the plan 
        year for death benefits coverage described in section 9703(c) 
        for eligible beneficiaries assigned to operators other than 
        reachback signatory operators.''
    (b) Unassigned Beneficiaries Premium.--
            (1) Premium only to apply to 1988 agreement operators.--
        Section 9704(a)(3) (relating to annual premiums) is amended by 
        inserting ``in the case of an assigned operator which is a 1988 
        agreement operator,'' before ``the unassigned beneficiaries 
        premium''.
            (2) Computation of premium.--Section 9704(d) (relating to 
        unassigned beneficiaries premium) is amended to read as 
        follows:
    ``(d) Unassigned Beneficiaries Premium.--The unassigned 
beneficiaries premium for any 1988 agreement operator for any plan year 
shall be the applicable percentage of the sum of--
            ``(1) the product of the per beneficiary premium for the 
        plan year under subsection (b)(2) for 1988 agreement operators 
        (other than captive coal producing operators) and the number of 
        eligible beneficiaries who are not assigned under section 9706 
        to any person for such plan year, plus
            ``(2) the amount, actuarially determined, which the 
        Combined Fund will be required to pay during the plan year for 
        death benefits coverage for such unassigned beneficiaries.''
    (c) Applicable Percentage.--
            (1) Reachback operators disregarded.--Section 9704(f)(1) 
        (defining applicable percentage) is amended by striking ``all 
        such operators'' and inserting ``all 1988 agreement 
        operators''.
            (2) Adjustments for statutory changes.--Section 
        9704(f)(2)(A) (relating to annual adjustments) is amended by 
        inserting ``and to changes in the provisions of this chapter 
        after October 24, 1992'' before the period at the end.
    (d) Coordination With Premium Account Adjustments.--Section 9704(e) 
(relating to premium accounts; adjustments) is amended by adding at the 
end the following new paragraph:
            ``(4) Special rules for death benefit premiums.--In the 
        case of plan years of the Combined Fund beginning on and after 
        October 1, 1996, the trustees of the Combined Fund shall 
        establish and maintain a separate subaccount in the death 
        benefits premium account for each of the following:
                    ``(A) Death benefit premiums of reachback signatory 
                operators.
                    ``(B) Death benefit premiums of other assigned 
                operators.
                    ``(C) The portion of the unassigned beneficiaries 
                premiums attributable to death benefits coverage of 
                unassigned beneficiaries.
        Each such subaccount shall be treated as a separate death 
        benefit premium account for purposes of applying this 
        subsection. Any item taken into account under subparagraph (C) 
        shall not be taken into account for purposes of the unassigned 
        beneficiaries premium account.''
    (e) Effective Date.--The amendments made by this section shall 
apply to plan years of the Combined Fund beginning on and after October 
1, 1996.

SEC. 204. CALCULATION OF PREMIUMS PAID BY RELATED PERSONS.

    Section 9704(g) (relating to payment of premiums) is amended by 
adding at the end the following new paragraph:
            ``(3) Special rule for related persons.--If any related 
        person of an assigned operator is required under subsection (a) 
        to pay the annual premium of that operator, the amount of such 
        premium shall be the same as the amount assessed the assigned 
        operator.''

                      TITLE III--OTHER PROVISIONS

SEC. 301. COVERAGE OF BENEFICIARIES OF 1988 AGREEMENT OPERATORS PAYING 
              WITHDRAWAL LIABILITY.

    (a) Termination of Obligations Under Individual Employer Plans.--
Section 9711 (relating to continued obligation of individual employer 
plans) is amended by adding at the end the following new subsection:
    ``(h) Special Rule for 1988 Agreement Operators With Contractual 
Withdrawal Liability.--
            ``(1) In general.--Subsections (a) and (b) shall not apply 
        to an applicable last signatory operator.
            ``(2) Applicable last signatory operator.--For purposes of 
        this subsection, the term `applicable last signatory operator' 
        means a 1988 agreement operator which--
                    ``(A) was assessed and paid contractual withdrawal 
                liability to the 1950 UMWA Benefit Plan, the 1974 UMWA 
                Benefit Plan, or the Combined Fund, or
                    ``(B) has a contingent liability for any 
                contractual withdrawal liability payment described in 
                subparagraph (A).''
    (b) Coverage of Individuals Under 1992 Plan.--
            (1) In general.--Section 9712(b)(2) (defining eligible 
        beneficiary) is amended--
                    (A) by striking ``or'' at the end of subparagraph 
                (A), by inserting ``or'' at the end of subparagraph 
                (B), and by inserting after subparagraph (B) the 
                following new subparagraph:
                    ``(C) with respect to whom coverage would be 
                required to be provided under section 9711 but for 
                subsection (h) thereof,'', and
                    (B) by striking ``or (B)'' and inserting ``, (B), 
                or (C)''.
            (2) Financing.--Section 9712(d) (relating to guarantee of 
        benefits) is amended by adding at the end the following new 
        paragraph:
            ``(7) Special rules for beneficiaries of 1988 withdrawal 
        operators.--
                    ``(A) In general.--Any amount payable under this 
                subsection with respect to an eligible beneficiary or 
                potentially eligible beneficiary attributable to a 1988 
                last signatory operator which is an applicable last 
                signatory operator--
                            ``(i) shall first be paid by the Combined 
                        Fund from amounts segregated for such purpose 
                        with respect to the operator under subparagraph 
                        (B), and
                            ``(ii) if the amounts described in clause 
                        (i) are exhausted, shall then be paid by the 
                        operator.
                    ``(B) Segregation of funds.--The trustees of the 
                Combined Fund shall establish a separate segregated 
                account for each applicable last signatory operator. 
                The trustees shall transfer to each such account the 
                amount of withdrawal liability described in section 
                9711 (h)(2)(A) paid by such operator or any 
                predecessor. Any assets in such accounts (and any 
                liabilities arising therefrom) shall not be taken into 
                account for purposes of subchapter A.
                    ``(C) Applicable last signatory operator.--For 
                purposes of this paragraph, the term `applicable last 
                signatory operator' has the meaning given such term by 
                section 9711(h)(2).''
            (3) Prohibition on collection or assessment of withdrawal 
        liability.--Section 9708 (relating to effect on pending claims 
        or obligations) is amended--
                    (A) by striking ``All liability'' and inserting:
    ``(a) In General.--All liability'',
                    (B) by inserting ``, except as provided in 
                subsection (b)'' after ``However'', and
                    (C) by adding at the end the following new 
                subsection:
    ``(b) Special Rule For Certain Withdrawal Liability.--
Notwithstanding subsection (a), the trustees of the Combined Fund 
shall, on and after the date of the enactment of this subsection, cease 
to assess, collect, or attempt to collect any contractual withdrawal 
liability under Section (i) or (j) of Article XX of the 1988 National 
Bituminous Coal Wage Agreement.''
    (c) Effective Dates.--
            (1) In general.--The amendments made by this section shall 
        apply to benefits provided to eligible beneficiaries for months 
        beginning after the 60th day after the date of the enactment of 
        this Act.
            (2) Prohibition.--The amendment made by subsection (b)(3) 
        shall take effect on the date of the enactment of this Act.

SEC. 302. DISCLOSURE REQUIREMENTS.

    (a) In General.--Section 9704(h) (relating to information) is 
amended by adding at the end the following new paragraph:
            ``(2) Information to contributors.--
                    ``(A) In general.--The trustees of the Combined 
                Fund shall, within 30 days of a written request, make 
                available to any person required to make contributions 
                to the Combined Fund or their agent--
                            ``(i) all documents which reflect the 
                        Combined Fund's financial and operational 
                        status, including documents under which it is 
                        operated, and
                            ``(ii) all documents prepared at the 
                        request of the trustees or staff of the 
                        Combined Fund which form the basis for any of 
                        its actions or reports, including the 
                        eligibility of participants in predecessor 
                        plans.
                    ``(B) Fees.--The trustees may charge reasonable 
                fees (not in excess of actual expenses) for providing 
                documents under this paragraph.''
    (b) Conforming Amendment.--Section 9704(h) is amended by striking 
``(h) Information.--The'' and inserting:
    ``(h) Information.--
            ``(1) Information to secretary.--The''.
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