District Court, District of Columbia September 10, 2002, CIV.A.01-2006 (ESH) (Nell Jean Industries, Inc. v. Barnhart)

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.