Cite as: 534 U. S. 438 (2002)
Opinion of the Court
"(A) was a signatory to the 1978 coal wage agreement or any subsequent coal wage agreement, and
"(B) was the most recent signatory operator to employ the coal industry retiree in the coal industry for at least 2 years.
"(2) Second, if the retiree is not assigned under paragraph (1), to the signatory operator which—
"(A) was a signatory to the 1978 coal wage agreement or any subsequent coal wage agreement, and
"(B) was the most recent signatory operator to employ the coal industry retiree in the coal industry.
"(3) Third, if the retiree is not assigned under paragraph (1) or (2), to the signatory operator which employed the coal industry retiree in the coal industry for a longer period of time than any other signatory operator prior to the effective date of the 1978 coal wage agreement." 26 U. S. C. § 9706(a) (1994 ed.).
In this case, the Commissioner determined that because Shackleford is a pre-1978 signatory and employed the disputed miners for over 24 months, assignment must be made under category 3. It then assigned the miners to Jericol after determining that Jericol was a successor in interest to Shackleford and was therefore a "related person" to Shackle-ford. 226 F. 3d, at 298.
We disagree with the Commissioner's reasoning. Because the disputed retirees were employees of Shackleford, the "signatory operator" that sold its assets to Jericol (thenIrdell) in 1973, the Commissioner can only assign them to Jericol if it is a "related person" to Shackleford. The statute provides that "a person shall be considered to be a related person to a signatory operator if that person" falls within one of three categories:
"(i) a member of the controlled group of corporations (within the meaning of section 52(a)) which includes such signatory operator;
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