This is the determination of the Railroad
Retirement Board concerning the continuing
status of Emons Railroad Group, Inc. (ERG) (B.A.
No. 9346) 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). ERG has been an
employer under the RRA and RUIA with service
creditable from January 1, 1990.
Information about ERG's termination of
operations was provided by Bridget Shepard,
Human Resource Manager for Genesis & Wyoming
Inc. On February 22, 2002, ERG was acquired by
Genesee & Wyoming Inc. (GWI) (B.A. No. 2639).
See Surface Transportation Board (STB) decision
at STB Finance Docket No. 34148, decided
February 21, 2002. At that point in time, ERG no
longer had any employees inasmuch as the unified
payroll services which it provided for several
railroad employers were taken over by GWI.
Although ERG still exists as a subsidiary of GWI,
it has no employees and it does not perform any
Section 202.11 of the Board's regulations
The employer status of any company or person
shall be terminated whenever such company or
person loses any of the characteristics
essential to the existence of an employer
In view of the foregoing facts, it is determined
that Emons Railroad Group, Inc. ceased to be an
employer covered under the RRA and RUIA on
February 22, 2002, the date on which it was
acquired by GWI and ceased its operations.