|This is the determination of
the Railroad Retirement Board concerning the continuing status of Fillmore
Western Railway Company (FWRC) (B.A. No. 3670) as an employer under the
Railroad Retirement Act (45 U.S.C. § 231, et seq.) (RRA) and the Railroad
Unemployment Insurance Act (45 U.S.C. § 351, et seq.) (RUIA). FWRC was
ruled to be an employer under the Acts effective November 27, 1996.
In a letter dated February 19, 2001, Mr. Wayne Meyer stated that FWRC had
ceased operations and officially abandoned its rail lines on January 22,
1999. Mr. Meyer indicated that employees were last compensated on October
23, 1998; the track of FWRC has been dismantled and sold; and the land is
in the process of being sold. Mr. Meyer also stated that,
although FWRC has not been formally dissolved, it can no longer be
considered part of the railroad industry as it lacks the capacity to
conduct rail operations.
Based on the above information, it is the determination of the Board that
Fillmore Western Railway Company ceased to be an employer under the RRA
and RUIA on January 22, 1999, the date upon which it ceased operations.