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are not entitled to be treated as an administrative expense under <br />section 503 and 1111(e)(2). Furthersore, even i! the Court were <br />to determine that the post-Petition Slack Lung Denafitc are <br />"retiree benefits" within the waning of section 1114(a), the DOL <br />is not entitled to payment of its claim under the Debtors' First <br />J-mended and Restated Joint Plan of Reorganisation Dated December <br />1, 1992 which vas confirmed by this Court at a hsazing on Januery <br />27, 1993 (the "Confirmed Plan of Reorganisation"). <br />I. THE ?OST-PETITION HLAC1: LANG HLNL?ITS 7182 IiOT "RETIREE <br />~NEFIT6" AND. THEREFORE. THEY AItE NOT ENTITLED TO HE <br />TREATED AS AN ADMINISTRATIVE LEPENSE IINDEA BECTION6 S03 71ND <br />1111(el(2) OF THE HANICRDPTCY CODE. <br />Section 1114(e)(2) of the Bankruptcy Code provides that <br />"(a]ny payment for retiree benefits required to be Ieade before a <br />plan confirmed under section 1129 of this title is effsctive has <br />the ctatus of an alloyed administrative expense as provided in <br />section 503 of this title." 11 U.S.C, s 1114(e)(2). Section <br />1114 (a) defines the term "retiree benefits" as: <br />payments to any entity or person !or the purpoce of <br />providing or reimbursing payments for retired employees <br />and their spouses and dspandentc, for ssdical, <br />surgical, or hospital care benefits, or benefits in the <br />event of sickness, accident, disability, or dealt under <br />any plan, fund, or program (through the purchase o! <br />insurance or otherwise) uintainsd or established in <br />whole or in part by the debtor prior to filing a <br />petition commencing a ease under this title. <br />11 U.S.C. ~ 1114(a). CFiI aaintains that Post-Pstition Black <br />Lung Benefits paid to the Forasr Coal Miners and Surviving <br />Dependents by the Trust Fund purcuant to 26 U.S.C. f 9501 are not <br />entitled to the ctatus of an administrative expense under <br />21 <br />