Berwind Corporation v. Commissioner of Social Security United Mine Workers of America Combined Benefit Fund Michael H. Holland William P. Hobgood Marty D. Hudson Thomas O.S. Rand Elliot A. Segal Carl E. Vanhorn Gail R. Wilensky, as Trustees of the United Mine Workers of America Combined Benefit Fund the United Mine Workers of America 1992 Benefit Plan A. Frank Dunham, as Trustee of the United Mine Workers of America 1992 Benefit Plan United States of America United Mine Workers of America Combined Benefit Fund, Michael H. Holland, William P. Hobgood, Marty D. Hudson, Thomas O.S. Rand, Elliot A. Segal, Carl E. Vanhorn, Gail R. Wilensky, the United Mine Workers of America 1992 Benefit Plan, A. Frank Dunham, United States of America, Berwind Corporation v. Commissioner of Social Security United Mine Workers of America Combined Benefit Fund Michael H. Holland William P. Hobgood Marty D. Hudson Thomas O.S. Rand Elliot A. Segal Carl E. Vanhorn Gail R. Wilensky, as Trustees of the United Mine Workers of America Combined Benefit Fund the United Mine Workers of America 1992 Benefit Plan A. Frank Dunham, as Trustee of the United Mine Workers of America 1992 Benefit Plan United States of America Berwind Corporation v. Commissioner of Social Security United Mine Workers of America Combined Benefit Fund Michael H. Holland William P. Hobgood Marty D. Hudson Thomas O.S. Rand Elliot A. Segal Carl E. Vanhorn Gail R. Wilensky, as Trustees of the United Mine Workers of America Combined Benefit Fund the United Mine Workers of America 1992 Benefit Plan A. Frank Dunham, as Trustee of the United Mine Workers of America 1992 Benefit Plan United States of America Commissioner of Social Security

Court of Appeals for the Third Circuit