Source: https://www.law.cornell.edu/uscode/text/26/9705
Timestamp: 2017-05-29 21:27:17
Document Index: 637052656

Matched Legal Cases: ['§ 9705', '§\u202f19143', '§\u202f212', '§\u202f212', '§\u202f212', '§\u202f212']

26 U.S. Code § 9705 - Transfers | US Law | LII / Legal Information Institute
(1) In generalFrom the funds reserved under paragraph (2), the board of trustees of the 1950 UMWA Pension Plan shall transfer to the Combined Fund—
(3) Use of fundsAmounts transferred to the Combined Fund under paragraph (1) shall—
(B) Other tax provisionsAny transfer pursuant to paragraph (1)—
The Combined Fund shall include any amount transferred to the Fund under subsections (h) and (i) of section 402 of the Surface Mining Control and Reclamation Act of 1977 (30 U.S.C. 1232(h)).[1]
Any amount transferred under paragraph (1) for any fiscal year shall be used to pay benefits and administrative costs of beneficiaries of the Combined Fund or for such other purposes as are specifically provided in the Acts [2] described in paragraph (1).
(Added Pub. L. 102–486, title XIX, § 19143(a), Oct. 24, 1992, 106 Stat. 3046; amended Pub. L. 109–432, div. C, title II, § 212(a)(1), Dec. 20, 2006, 120 Stat. 3023.)
[1]  So in original. Probably should be “([1] ).”[2]  So in original. Probably should be “Act”.
2006—Subsec. (b). Pub. L. 109–432, § 212(a)(1)(C), struck out “from abandoned mine reclamation fund” after “Transfers” in heading.
Subsec. (b)(1). Pub. L. 109–432, § 212(a)(1)(A), substituted “subsections (h) and (i) of section 402” for “section 402(h)”.
Subsec. (b)(2). Pub. L. 109–432, § 212(a)(1)(B), reenacted heading without change and amended text of par. (2) generally. Prior to amendment, text read as follows: “Any amount transferred under paragraph (1) for any fiscal year shall be used to proportionately reduce the unassigned beneficiary premium under section 9704(a)(3) of each assigned operator for the plan year in which transferred.”