This
is the determination of the Railroad Retirement
Board concerning the status of Airlake Terminal
Railway Company as an employer under the
Railroad Retirement Act (45 U.S.C. §
231 et seq.) and the Railroad Unemployment
Insurance Act (45 U.S.C. § 351 et seq.).
Airlake is a Minnesota limited liability
corporation with Progressive Rail, Inc.,
a covered employer under the Acts (B.A.
No. 4651) as its only member.1
Airlake was organized on December 16, 2002.
In Surface Transportation Board Finance
Docket No. 34295, Airlake filed a notice
of exemption to lease and operate approximately
2.35 miles of rail line owned by Progressive
Rail in the Airlake Industrial Park. Airlake
is operated by employees of Progressive
Rail which, as mentioned above, is a covered
employer under the Acts.
Section 1(a)(1) of the Railroad Retirement
Act (45 U.S.C. § 231(a)(1)), insofar
as relevant here, defines a covered employer
as:
(i) any carrier by railroad subject to
the jurisdiction of the Surface Transportation
Board under Part A of subtitle IV of title
49, United States Code;
Sections 1(a) and 1(b) of the Railroad
Unemployment Insurance Act (45 U.S.C. §§
351(a) and (b)) contain substantially the
same definition, as does section 3231 of
the Railroad Retirement Tax Act (26 U.S.C.
§ 3231).
The evidence of record establishes that
Airlake is a carrier operating in interstate
commerce. Accordingly, it is determined
that Airlake is an employer within the meaning
of section 1(a)(1)(i) of the Railroad Retirement
Act (45 U.S.C. § 231(a)(1)(i)) and
the corresponding provision of the Railroad
Unemployment Insurance Act as of December
16, 2002, the date as of which it was formed. |
