MEMORANDUM OPINION
HUVELLE, District Judge.
At issue here is the Commissioner of Social Security's decision requiring plaintiff to pay the health insurance premiums of retired coal miners and their dependents. Plaintiff was assigned this liability pursuant to the Coal Industry Retiree Health Benefit Act of 1992 ("Coal Act"), 26 U.S.C. §§ 9701-9722. The Trustees of the United Mine Workers of America Combined Fund (the "Trustees") were granted...
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