ment 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 provi-
sion 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 OPERA-
TORS.—Section 9701(c)(1) (defining signatory operator)
is amended to read as follows:
‘‘(1) SIGNATORY OPERATOR.—The term ‘signa-
tory operator’ means a person which is or was a sig-
natory to—
‘‘(A) the 1978 National Bituminous Coal
Wage Agreement, or
‘‘(B) any subsequent coal wage agree-
ment.’’
(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 signa-
tory operator other than a 1988 agreement opera-
tor.’’
(c) EFFECTIVE DATE.—
(1) IN GENERAL.—The amendments made by
this section shall apply to plan years of the Com-
bined Fund beginning on and after October 1, 1996.
(2) WAIVER OF PENALTY.—For waiver of pen-
alty for super reachback operators, see section
202(c)(3).
SEC. 102. MODIFICATIONS OF ASSIGNMENTS OF BENE-
FICIARIES 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 para-
graph (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 Oc-
tober 1, 1996.
(B) TREATMENT
OF
ELIGIBLE
BENE-
FICIARIES.—The Commissioner of Social Secu-
rity 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 bene-
ficiary under section 9706 of the Internal Reve-
nue Code of 1986, but shall treat such bene-
ficiary 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 So-
cial 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 EXCLU-
SIVELY 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 follow-
ing 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 signa-
tory 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 pur-
poses 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 sec-
ond 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 cal-
endar year in which the plan year be-
gins exceeds such component for the
preceding calendar year.
‘‘(ii) CAPTIVE COAL PRODUCING OP-
ERATORS.—In the case of a captive coal
producing operator, the medical cost factor