[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: 20CFR211.11]



[Page 206]

 

                      TITLE 20--EMPLOYEES' BENEFITS

 

                  CHAPTER II--RAILROAD RETIREMENT BOARD

 

PART 211_CREDITABLE RAILROAD COMPENSATION--Table of Contents

 

Sec.  211.11  Miscellaneous pay.



    Any payment made to an employee by an employer which is excluded 

from compensation under the Railroad Retirement Act, but which is 

subject to taxes under the Railroad Retirement Tax Act, shall be 

considered compensation for purposes of this part but only for the 

limited purpose of computing the portion of the annuity computed under 

section 3(a), 4(a), or 4(f) of the Railroad Retirement Act (commonly 

called the tier I component).



[58 FR 45251, Aug. 27, 1993]