[Code of Federal Regulations] [Title 20, Volume 1] [Revised as of April 1, 2002] From the U.S. Government Printing Office via GPO Access [CITE: 20CFR202.5] [Page 162] TITLE 20--EMPLOYEES' BENEFITS CHAPTER II--RAILROAD RETIREMENT BOARD PART 202--EMPLOYERS UNDER THE ACT--Table of Contents Sec. 202.5 Company or person under common control. A company or person is under common control with a carrier, whenever the control (as the term is used in Sec. 202.4) of such company or person is in the same person, persons, or company as that by which such carrier is controlled.