This is the determination
of the Railroad Retirement Board concerning
the continuing status of Carland, Inc. (CAR)
(B.A. No. 6804) 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).
CAR has been an employer under the RRA and
RUIA with service creditable from January
Mr. Bruce Swabb, Vice President – Taxes,
Kansas City Southern, advised that CAR employees
were last compensated on December 31, 1996
and that CAR ceased operations on December
22, 1999, when it merged into Southern Group,
Inc., the latter being the survivor corporation.1
This was confirmed by the Certificate of Merger
furnished by Mr. Swabb.
Section 202.11 of the Board's regulations
The employer status of any company or person
shall terminate whenever such company or person
loses any of the characteristics essential
to the existence of an employer status.
Based on the information set forth above,
it is the determination of the Railroad Retirement
Board that Carland, Inc. ceased being an employer
under the RRA and RUIA on December 22, 1999,
the date on which it merged into another corporation
and ceased to exist.