Analysis of the Administration's Proposal to Ensure Solvency of the United Mine Workers of America Combined Benefit Fund

Pursuant to a congressional request, GAO reviewed the administration's proposal to ensure solvency of the United Mine Workers of America (UMWA) Combined Benefit Fund, focusing on the impact of the proposal to: (1) extend the Abandoned Mine Land (AML) Reclamation fees; (2) reverse the effects of National Coal v. Chater; (3) reverse the effects of Dixie Fuel Company v. Social Security Administration; and (4) appropriate federal funds.