This is the determination of the Railroad Retirement
Board concerning the continuing status of Great Southern Contracting, Inc.
(GSCI) (B.A. No. 9529) as an employer covered 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).
On December 5, 1994, GSCI was ruled to be an employer covered under the
RRA and RUIA effective June 19, 1990, the date on which it was
incorporated and began operations. Surface Transportation Board authority
was not required in view of the fact that GSCI was a railroad maintenance
contractor under common control with the Aberdeen, Carolina and Western
Railway, an employer covered under the Acts. On December 31, 1994, GSCI
discontinued its operations. GSCI has filed all compensation reports for
its former employees through December 31, 1994. On November 15, 1996, GSCI
was administratively dissolved as a corporation under the laws of North
Based on the above information, it is the determination of the Railroad
Retirement Board that Great Southern Contracting, Inc. ceased to be an
employer under the RRA and RUIA effective December 31, 1994, the date on
which it ceased operations and last compensated its employees.