This is a determination of the Railroad Retirement Board concerning the employer status
of Indiana Eastern Railroad, LLC (IER) 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).
Information about IER was supplied by George Andres, one of its owners. IER is
described as a junction settlement railroad. IER leases 43 miles of track from
CSX Transportation Inc., BA, No. 1524, which track is known as the Richmond
Subdivision beginning at CI 18.9 in Fernald, Ohio and ending at CI 61.9 in
Richmond, Indiana. IER provides locomotive power, crew and rail maintenance,
moving an estimated 4000 car loads per year and interchanging with CSX. IER
first compensated employees on August 28, 2005. Actual operations began on
August 29, 2005. Surface Transportation Board (STB) authority for the lease and
railroad operation is set forth in STB Finance Docket No. 34727, filed July 22,
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 Indiana Eastern
Railroad, LLC became an employer covered under the Railroad Retirement Act and
the Railroad Unemployment Insurance Act on August 28, 2005, the date on which
employees were first compensated.
Original signed by:
||FOR THE BOARD
Secretary to the Board