last signatory operator
Defined in 2 places of the United States Code.
The term “last signatory operator” means, with respect to a coal industry retiree, a signatory operator which was the most recent coal industry employer of such retiree.
Source
- 1994–present26 U.S.C. § 9701Internal Revenue Code · Definitions of general applicability · for purposes of this section
The term “last signatory operator” shall include a successor in interest of such operator.
Source
- 1994–present26 U.S.C. § 9711Internal Revenue Code · Continued obligations of individual employer plans · for purposes of this part