Opinion ID: 764146
Heading Depth: 2
Heading Rank: 5

Heading: Interest, liquidated damages, attorney's fees and costs

Text: 87 Finally, Anker contests the district court's assessment of interest, liquidated damages, fees and costs for its failure to provide the premiums timely by arguing that the Act does not provide for the assessment of these costs. Appellants' Brief at 38. We, however, will affirm the district court's judgment against Anker for these amounts. Anker misreads the Coal Act, as it incorporates the assessment of liquidated damages and fees available in ERISA. See Holland v. Keenan Trucking Co., 102 F.3d 736, 739 (4th Cir.1996) (affirming without comment the district court's order awarding liquidated damages, interest, fees and costs under the Coal Act); Holland v. Robert Coal Co., 986 F.Supp. 621, 633 (D.D.C.1997) (granting Combined Fund's motion for summary judgment assessing liquidated damages, interest, fees and costs), aff'd, 1998 WL 794832 (D.C.Cir. Oct.16, 1998); Holland v. High-Tech Collieries, Inc., 911 F.Supp. 1021, 1031-32 (N.D.W.Va.1996) (same); Holland v. Double G Coal Co., 898 F.Supp. 351, 356 (S.D.W.Va.1995) (same). 88 Section 9721 of the Coal Act states that [t]he provisions of section 4301 of [ERISA] shall apply to any claim arising out of an obligation to pay any amount required to be paid by [the Coal Act] in the same manner as any claim arising out of an obligation to pay withdrawal liability under [ERISA]. 26 U.S.C. § 9721. Section 4301(b) of ERISA provides that the failure of an employer to make a timely withdrawal liability payment should be treated in the same manner as delinquent contributions. 29 U.S.C. § 1451(b). Finally, section 502 of ERISA requires a district court to award interest, liquidated damages, and reasonable attorneys' fees and costs when a plan successfully enforces a demand for delinquent payments. 29 U.S.C. § 1132(g)(2). 9 89 Applying this statutory scheme to Anker, the district court correctly determined that Anker had not made contributions, and thus ERISA's enforcement provisions concerning delinquent contributions mandated the assessment of the proper fees. Anker III at 10. We find this decision clearly correct and uphold the judgment against Anker. 10