[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: 20CFR234.55] [Page 478] TITLE 20--EMPLOYEES' BENEFITS CHAPTER II--RAILROAD RETIREMENT BOARD PART 234_LUMP-SUM PAYMENTS--Table of Contents Subpart F_Tier II Separation Allowance Lump-Sum Payment Sec. 234.55 General. Source: 56 FR 1573, Jan. 16, 1991, unless otherwise noted. Under the Railroad Retirement Act certain railroad employees who have received separation or severance payments may be entitled to a lump-sum payment if tier II railroad retirement taxes were deducted from these payments. This part sets forth the conditions for entitlement to the lump-sum payment and explains how the payment is computed.