[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: 20CFR209.14]



[Page 199]

 

                      TITLE 20--EMPLOYEES' BENEFITS

 

                  CHAPTER II--RAILROAD RETIREMENT BOARD

 

PART 209_RAILROAD EMPLOYERS' REPORTS AND RESPONSIBILITIES--Table of 

Contents

 

Sec.  209.14  Report of separation allowances subject to tier II taxation.



    For any employee who is paid a separation payment, the employer must 

file a report of the amount of the payment. This report shall be 

submitted to the Board on or before the last day of the month following 

the end of the calendar quarter in which payment is made. The report is 

to be prepared in accordance with prescribed instructions and filed in 

accordance with Sec.  209.4 of this part.



(Approved by the Office of Management and Budget under control number 

3220-0173)



[63 FR 32614, June 15, 1998]