{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s9701/b/2","label":"settlors","definition":"The term “settlors” means the United Mine Workers of America and the Bituminous Coal Operators’ Association, Inc. (referred to in this chapter as the “BCOA”).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}