[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: 20CFR301.4] [Page 537] TITLE 20--EMPLOYEES' BENEFITS CHAPTER II--RAILROAD RETIREMENT BOARD PART 301_EMPLOYERS UNDER THE ACT--Table of Contents Sec. 301.4 Who are employers. The provisions of Sec. 201.1(k) and the provisions of Sec. Sec. 202.2 through 202.15 of this chapter shall be applicable to the determination of who are employers under the Railroad Unemployment Insurance Act to the same extent and in the same manner as they are applicable to the determination of who are employers under the Railroad Retirement Act of 1937. [Board Order 40-368, 5 FR 2718, Aug. 1, 1940]