### Question
What is the definition of 1988 last signatory operator?


### Answer
The definition of **1988 last signatory operator** is as follows in *26 U.S.C. § 9712*:

> a last signatory operator which is a 1988 agreement operator

#### Citation:
  - *26 U.S.C. § 9712*
  - Heading: **Subtitle J-Coal Industry Health Benefits > CHAPTER 99-COAL INDUSTRY HEALTH BENEFITS > Subchapter C-Health Benefits of Certain Miners > PART II-1992 UMWA BENEFIT PLAN**

