---
kind: "section"
citation: "26 U.S.C. § 9708"
title: "26"
title_heading: "Internal Revenue Code"
number: "9708"
heading: "Effect on pending claims or obligations"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/9708"
units:
  - "Subtitle J — Coal Industry Health Benefits"
  - "Chapter 99 — Coal Industry Health Benefits"
  - "Subchapter B — Combined Benefit Fund"
  - "Part IV — Other Provisions"
---

# §9708. Effect on pending claims or obligations


All liability for contributions to the [Combined Fund](/usc/26/9701.md?p=a-5) 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](/usc/26/9701.md?p=a-1-B) and the [1974 UMWA Benefit Plan](/usc/26/9701.md?p=a-1-C) 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](/usc/26/9701.md?p=a-1-B) and the [1974 UMWA Benefit Plan](/usc/26/9701.md?p=a-1-C) as of February 1, 1993, including claims or obligations based on the “evergreen” clause found in the language of the [1950 UMWA Benefit Plan](/usc/26/9701.md?p=a-1-B) and the [1974 UMWA Benefit Plan](/usc/26/9701.md?p=a-1-C). This chapter shall not be construed to affect any rights of subrogation of any [1988 agreement operator](/usc/26/9701.md?p=c-3) with respect to contributions due to the [1950 UMWA Benefit Plan](/usc/26/9701.md?p=a-1-B) or the [1974 UMWA Benefit Plan](/usc/26/9701.md?p=a-1-C) as of February 1, 1993.


## Source credit

(Added Pub. L. 102–486, title XIX, § 19143(a), Oct. 24, 1992, 106 Stat. 3051.)