In a recent ruling, the District Court for the Middle District of Florida affirmed a bankruptcy court’s ruling that the premiums arising under the Coal Industry Retiree Health Benefit Act of 1992 (the “Coal Act”) qualify as taxes for bankruptcy purposes and, thus, were not discharged in a Chapter 11 proceeding over two decades ago. Click here to continue reading the article, Coal Act Premiums are Nondischargeable Taxes rather than Dischargeable Claims.
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