### Question
Can you define what eligible seller means?


### Answer
**Eligible seller** is defined as the following in *26 U.S.C. § 9701*:

> an assigned operator described in section 9704(j)(2) or a related person to such assigned operator

#### Citation:
  - *26 U.S.C. § 9701*
  - Heading: **Subtitle J-Coal Industry Health Benefits > CHAPTER 99-COAL INDUSTRY HEALTH BENEFITS > Subchapter A-Definitions of General Applicability**

