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<br />_~ <br />S 1114(x). It is undisputed in this race that the Tract Fund is <br />maintained and administered Dy the Sscretary o! Labor and is <br />established by statute. ~ 26 II.S.C. f 9501(x)(1) 4 <br />(2)(establishment of the Trust land and designotion o! the <br />Secretary of the Treasury, the Secretary of Labor, and the <br />Secretary of Health and Human Services as Trustees of the Trust <br />Fund). <br />8. The payment of Hlack Luaq leaefits are not to a "person <br />!or the purpose of providing or reiabursinq payments <br />!or retired employees and their spouses and <br />dependents .•' under section 1114(x). <br />Section 1114 (a) requires that •retiree benefits" be payments <br />made "for the purpose of providing or reimbursing payments !or <br />=gtired employees and their spouses and dependents " 11 <br />U.S.C. 51114(a)(emphasis added). In this cace, the payment of <br />Slack Lung Benelits are not for the purpose o! providing payments <br />to "retired employees" of CFiI and, therefore, section 1114 does <br />not apply. <br />(1) <br />w <br />The tarn "rctired employees" is not defined by the <br />Bankruptcy Code.10 Iaplicit in the terms 'retired employee" <br />10. In re New York Rock Trap Coro., 126 S.R. 19 (eankr. S.D.N.Y. <br />1991), is also the only case that counsel has lound discussing <br />the definition of the term •rctired employees' under section <br />1114(x). In Rock Trao, 126 S.R. at 23-24, the debtor sought to <br />terminate the retirement plan of several of its former key <br />executives. Two of the retired executives objected to the <br />debtors' motion. The court sustained the executives' objections <br />holding, in part, that the executives were "retired employees" <br />vithin the meaning of section 1114(x). In Rock Trafl, it was <br />(continued...) <br />29 <br />