{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s9701/c/4","label":"last signatory operator","definition":"The term “last signatory operator” means, with respect to a coal industry retiree, a signatory operator which was the most recent coal industry employer of such retiree.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}