[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: 20CFR323.2]

[Page 559-560]
 
                      TITLE 20--EMPLOYEES' BENEFITS
 
                  CHAPTER II--RAILROAD RETIREMENT BOARD
 
PART 323_NONGOVERNMENTAL PLANS FOR UNEMPLOYMENT OR SICKNESS INSURANCE--Table 
 
Sec.  323.2  Definition of nongovernmental plan for unemployment or sickness 

insurance.

    A nongovernmental plan for unemployment or sickness insurance is a 
benefit plan, program or policy that is in the nature of insurance and 
is designed and established by an employer for the purpose of 
supplementing the benefits that an employee of such employer may receive 
under the Railroad Unemployment Insurance Act during a period of 
unemployment or sickness. A nongovernmental plan may be established by 
labor-management agreement or by unilateral employer action. Payments 
under such plans are referred to as supplemental unemployment benefits 
(SUB pay) or supplemental sickness benefits, rather than as wages, 
salary or pay for time lost, because their inherent nature is to 
supplement benefit payments under the Railroad

[[Page 560]]

Unemployment Insurance Act rather than to replace or duplicate such 
payments.