These most responsible entities are the coal operators that actually signed certain collec- tively-bargained coal wage agreements (“signatory operators”), and the entities that were, as of July 20, 1992, members of the same controlled group as those operators (“related persons”). 26 U.S.C. § 9701(c)(1)–(2); see id. § 9706(b)(1)(A).

STATEMENT OF FACTS Plaintiffs do not dispute any of the uncontested material facts proposed by Consol. ARGUMENT I. DEFENDANT'S NEW PLAN VIOLATES SECTION 9711 OF THE COAL ACT. A. Statutory Background In order to end the bitter strikes of the early 1990s related to coal companies going out of business or finding other ways to avoid paying for the healthcare of their retired coal miners, Congress devised the Coal Act, 26 U.S.C. §§ 9701 et seq., to ensure that retired coal miners continue to receive the healthcare benefits promised to them even if their coal company employers exit the industry, try to evade their obligations, or disappear entirely. The Coal Act Case 2:17-cv-02091 Document 33 Filed 10/27/17 Page 2 of 22 PageID #: 921 2 requires coal companies that were providing health benefits to retirees as of February 1, 1993, pursuant to the 1978 or later National Bituminous Coal Wage Agreement (“NBCWA”), to: … continue to provide health benefits to such individuals and the individual’s eligible beneficiaries which is substantially the same as (and subject to the all the limitations of) the coverage provided by such plan as of January 1, 1992.