United States Steel Corp. v. Astrue

RESTANI, Judge:

United States Steel Corporation (“USS”) and its subsidiary, United States Steel Mining Company (“USSM”) (collectively “Appellants”), brought this action against the Commissioner of the Social Security Administration (“SSA”), under the Coal Industry Retiree Health Benefit Act of 1992, 26 U.S.C. §§ 9701-08, 9711-12, 9721-22 (“Coal Act”), challenging the SSA’s assignment of various United Mine Workers of America (“UMWA”) retirees to them for health care premium payments. The district court granted summary judgment against Appellants on all claims. On appeal, Appellants argue that…