is the determination of the Railroad Retirement
Board concerning the continuing status of
Kiowa, Hardtner & Pacific Railroad Company
(KHP) (B.A. No. 8090) 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). KHP has been an employer under
the RRA and RUIA with service creditable
from September 2, 1908.
Mr. Robert S. Wunsch, Esq. has advised
that KHP assets were sold to V and S Railway
Company (B.A. No. 2796) and that KHP was
dissolved as a business organization on
January 23, 2003. KHP reported no compensation
paid in 2002.
Based on the information set forth above,
it is the determination of the
Railroad Retirement Board that Kiowa, Hardtner
& Pacific Railroad
Company ceased being an employer under the
RRA and RUIA on January 23, 2003, the
date on which it dissolved as a legal entity.