Understanding legacy liabilities
Journal Article
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· Coal Age
OSTI ID:20674368
- Venable, LLP (United States)
Among the most immediate issues facing operations with a workforce represented by the United Mine Workers of America (UMWA) are the so-called 'legacy liabilities'. Legacy liabilities fall under two categories: retiree health care and pension. The retiree health benefit obligations fall into two categories; statutory - those created under the Coal Industry Retiree Health Benefit Act of 1992 and contractual - the 1993 Employer Benefit Plan and the Individual Employer Plans. The pension liabilities are more straightforward; there are three different retirement plans in the NBCWA; the UMWA 1950 Pension Plan, the UMWA 1974 Pension Plan and the UMWA Cash Deferred Savings Plan of 1988.
- OSTI ID:
- 20674368
- Journal Information:
- Coal Age, Vol. 110, Issue 8; Other Information: GJOssi@Venable.com; ISSN 0009-9910
- Country of Publication:
- United States
- Language:
- English
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Conference
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Mon Jul 01 00:00:00 EDT 2013
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OSTI ID:20674368