This is the determination of the Railroad
Retirement Board concerning the status of Georgia
Midland Railroad, Inc. (GMR) 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). GMR has not heretofore been ruled to
be an employer under the RRA and RUIA.
On February 21, 2004, GMR took over rail operations
of the Ogeechee Railway Company (BA. No. 5525)
pursuant to a lease agreement wherein GMR leases
from Ogeechee all track and equipment with
an option to buy. GMR is wholly owned by Atlantic
Western Transportation, Inc., a non-carrier.
GMR first compensated employees on February
21, 2004. Surface Transportation Board (STB)
authority for this operation is set forth in
STB Finance Docket No. 34466, decided March
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 [45 U.S.C. §
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).
Based on the information summarized above,
it is determined that Georgia Midland Railroad,
Inc. became an employer covered under the Railroad
Retirement Act and the Railroad Unemployment
Insurance Act on February 21, 2004, the date
it began operations and first compensated employees.