[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: 20CFR202.2] [Page 185] TITLE 20--EMPLOYEES' BENEFITS CHAPTER II--RAILROAD RETIREMENT BOARD PART 202_EMPLOYERS UNDER THE ACT--Table of Contents Sec. 202.2 Company or person principally engaged in carrier business. Any company or person principally engaged in carrier business is an employer.