[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 556-557]

 

                      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 557]]





    (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.