[Code of Federal Regulations]
[Title 20, Volume 1]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 20CFR225.15]

[Page 450]
 
                      TITLE 20--EMPLOYEES' BENEFITS
 
                  CHAPTER II--RAILROAD RETIREMENT BOARD
 
PART 225_PRIMARY INSURANCE AMOUNT DETERMINATIONS--Table of Contents
 
 Subpart B_PIA's Used in Computing Employee, Spouse and Divorced Spouse 
                                Annuities
 
Sec.  225.15  Overall Minimum PIA.

    The Overall Minimum PIA is considered when the employee would be 
eligible for an old age insurance benefit or a disability insurance 
benefit under section 202 or 223 of the Social Security Act based on 
combined railroad and social security earnings. The Overall Minimum PIA 
is used in computing the social security overall minimum guaranty 
amount. The overall minimum guaranty rate annuity formula is discussed 
in part 229 of this chapter. The Overall Minimum PIA is determined under 
the rules in sections 215 and 223 of the Social Security Act. Railroad 
and social security earnings are included in the calculation of the 
Overall Minimum PIA. The Overall Minimum PIA is used to determine the 
amount which is treated as a social security benefit for the purpose of 
taxation pursuant to section 86(d) of the Internal Revenue Code of 1986.