In Eastern Enterprises v. Apfel (1998) 524 U.S. 498, 522 118 S. Ct. 2131, 2146, 141 L. Ed. 2d 451, a company that formerly was in the coal mining business left that industry. Several years later, the Coal Industry Retiree Health Benefit Act of 1992 (Coal Act) was enacted, providing for assigned benefits to retirees in the coal industry. The effect of this act was to impose $ 50 million to $ 100 million worth of liability on the company based on its activities 30 to 50 years earlier. (Eastern Enterprises v. Apfel, supra, 524 U.S. at pp. 503, 516-517 118 S. Ct. at pp. 2137, 2143.) The company sued, claiming there was a taking and a violation of due process rights. ( Eastern Enterprises v. Apfel, supra, 524 U.S. at pp. 517, 529 118 S. Ct. at pp. 2143, 2149.) In concluding that the company's claims had merit, the Supreme Court noted that retroactive legislation is generally disfavored. It presents problems of unfairness because it can deprive citizens of legitimate expectations and upset settled transactions. ( Id. at pp. 532, 533 118 S. Ct. at p. 2151.) The court concluded that the length of time that the Coal Act reached back to impose liability on the company and the magnitude of the liability raised substantial fairness question.