is the determination of the Railroad Retirement
Board concerning the status of Vermilion
Valley Railroad Company, Inc., 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.).
Information regarding Vermilion Valley
was provided by R. Powell Felix, President
of Vermilion Valley. According to Mr. Felix,
Vermilion Valley began doing business April
24, 2003. Vermilion Valley currently has
two part-time employees.
In Surface Transportation Board Finance
Docket No. 34340, Vermilion Valley filed
a notice of exemption to operate approximately
5.91 miles of rail line owned by FNG Logistics
from east of Danville, Illinois, across
the Indiana - Illinois state line to Olin,
Indiana. It interchanges with CSXT.
Section 1(a)(1) of the Railroad Retirement
Act (45 U.S.C. § 231(a)(1)), insofar
as relevant here, defines a covered employer
(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.
The evidence of record establishes that
Vermilion Valley is a carrier operating
in interstate commerce. Accordingly, it
is determined that Vermilion Valley 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 April 24, 2003, the date as of
which it commenced operations.