[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: 20CFR323.1]

[Page 537-538]
 
                      TITLE 20--EMPLOYEES' BENEFITS
 
                  CHAPTER II--RAILROAD RETIREMENT BOARD
 
PART 323_NONGOVERNMENTAL PLANS FOR UNEMPLOYMENT OR SICKNESS INSURANCE
--Table of Contents
 
Sec. 323.1  Introduction.




Sec.
323.1 Introduction.
323.2 Definition of nongovernmental plan for unemployment or sickness 
          insurance.
323.3 Standards for Board approval of a nongovernmental plan.
323.4 Guidelines for content of a nongovernmental plan.
323.5 Submitting proposed plan for Board approval.
323.6 Treatment of benefit payments under a nongovernmental plan for 
          purposes of contributions.
323.7 Effective date.

    Authority: 45 U.S.C. 362(1).

    Source: 56 FR 26328, June 7, 1991, unless otherwise noted.

[[Page 538]]


    (a) This part defines the phrase nongovernmental plan for 
unemployment or sickness insurance and sets forth the procedure by which 
an employer may obtain a determination by the Railroad Retirement Board 
as to whether a particular plan that such employer maintains for its 
employees qualifies as a nongovernmental plan. In general, any payment 
by an employer to an employee for services rendered as an employee will 
be considered to be remuneration within the meaning of section 1(j) of 
the Railroad Unemployment Insurance Act and part 322 of this chapter. 
This includes employer payments that relate to an employee's loss of 
earnings during a period of time when the employee is unemployed or 
sick, including sickness resulting from injury. The exception is when an 
employer pays an employee a benefit pursuant to the provisions of a 
nongovernmental plan for unemployment or sickness insurance established 
by an employer for the benefit of its employees. Benefit payments under 
such plans are not remuneration and do not affect an employee's 
eligibility for unemployment or sickness benefits under the Railroad 
Unemployment Insurance Act.
    (b) This part does not have any general applicability to private 
insurance contracts under which an insurance company, pursuant to a 
policy of insurance maintained by or for an employee, pays medical or 
hospital expenses or other cash benefits to or in behalf of an employee. 
Nor does this part apply to any private plan for relief of unemployment 
established by a party other than an employer such as, for example, a 
plan established by a labor union under which it undertakes to pay 
benefits to striking members of the union out of a strike insurance 
fund. Insurance policy benefits and strike unemployment benefits, 
although paid under plans that are nongovernmental in nature, are not 
considered remuneration for services under the general definition of 
remuneration. See part 322 of this chapter.