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126 B.R. 19, 23 (Bankr. S.D.N.Y. 1991), the only case that. <br />counsel has sound interpreting the phrase •lund, plsn, or <br />program" under section 111i(a), the court found that an executive <br />pension plan vas a 'fund, plan oz program' within the waning of <br />section 3114(a), and, in so doing, specifically noted that the <br />pension plen was 'part o! the debtors' contractual obligations to <br />the [retired executives].' (emphasis added).' <br />In this case, CFiI's obligation to pay Slack Lung eenefi.ts <br />to the Post-Petition Slack Lung Benefit Senefietaries is n~~t <br />pursuant to a contractual plan, fund, or program, but rather is <br />an obligation that has been imposed on CFiI under the Blackk Iung <br />Benefits Act. The DOL's payment to the Former Coal Miners and <br />Surviving Dependents of the Post-Petition Black Lung Senef:its, <br />therefore, is not paid pursuant to the type of 'plan, fund,, or <br />program" envisioned by Congress when it enacted section 117.d(a). <br />(3) The Trust Fund is not 'maintained and estab],jg;hed„ <br />In order for a •retirse benelit• to exact, the plan, lun~i, <br />or program in question lust be •s~aintainad aad established in <br />whole or in part by the debtor prior to !sling a petition <br />commencing a case under [the Bankruptcy Code].• 11 U.S.C. <br />9. As noted, Rock Tran dealt with en executive pension plan <br />under which the debtor in question had a contractual obiigation <br />to make payments. In determining whether the executive pension <br />plan was a "fund, plsn, or program,' the Court in Rock Trat, <br />looked to the definition of that phrase under the Employee <br />Retirement Income Security Act, 29 U.S.C. fS 1001, ~ sea. <br />("ERISA"). Thic analysis should not apply in this case inaismuch <br />as government plans are specifically excluded from coverage under <br />ERISA. ~g 26 U.S.C. f 1003. <br />28 <br />