[Code of Federal Regulations] [Title 20, Volume 1] [Revised as of April 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 20CFR209.16] [Page 181-182] TITLE 20--EMPLOYEES' BENEFITS CHAPTER II--RAILROAD RETIREMENT BOARD PART 209_RAILROAD EMPLOYERS' REPORTS AND RESPONSIBILITIES--Table of Contents Sec. 209.16 Disposal of payroll records. Employers may dispose of payroll records for periods subsequent to 1936, provided that the payroll records are more than five years old and that there is no dispute pending pertaining to the [[Page 182]] compensation reported for the period of those records. [61 FR 31395, June 20, 1996]