Home Site Map Contact Us Benefit Online Services Benefit Forms & Publications  
SkipAgency Management & Reports
Benefit Forms & Publications
General Benefit Information
Benefit Online Services
Employer Forms & Publications
Employer Information
Employer Online Services
Financial, Actuarial & Statistical
Genealogy
Legal Information
National RR Investment Trust
News Releases
Office of Inspector General
Public Forms & Publications
RELATED LINKS
'' Employer Coverage Terminated Index
'' Board Coverage Decision Index
'' The Board
Employer Status Determination
Toppenish, Simcoe & Western Railroad, Inc.
Board Coverage Decision 06-34
July 28, 2006 View this document in PDF

 
To view and download PDF documents, you need the free Acrobat Reader Read RRB's external link disclaimer. We recommend using the latest version.


Viewers with visual disabilities can go to Adobe's Access Website Read RRB's external link disclaimer for tools and information that will help make PDF files accessible.

This is the determination of the Railroad Retirement Board concerning the continuing status of Toppenish, Simcoe & Western Railroad, Inc. (TSWI) (B.A. No. 2660) 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.)(RU1A). TSWI has been an employer under the RRA and RUIA with service creditable from April 1, 2002.

Information provided by Gerald L. Boekholder, president of the Yakima Valley Rail and Steam Museum, reported that TSWI ceased all rail activity as of midnight on December 20, 2005; that all employees were terminated and last compensated as of December 20, 2005, and that TSWI's Board of Directors dissolved itself and returned all of its assets to its parent corporation, Yakima Valley Rail & Steam Museum Association. The rail line on which TSWI operated is owned by Yakima County, Washington. The decision to terminate the existence of TSWI was based on Yakima County's granting of operating rights to a different operator.

Section 202.11 of the Board's regulations provides that:

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 Toppenish, Simcoe & Western Railroad, Inc., ceased being an employer under the RRA and RUIA on December 20, 2005, the date on which it last compensated its employees and ceased operations.
 

  Original signed by:
   
  FOR THE BOARD
Beatrice Ezerski
Secretary to the Board

Privacy Policy Policies & Links Freedom of Information Act No FEAR Act Data Frequently Asked Questions About Us

Link to RECOVERY.gov
RECOVERY.GOV
Link to USA.gov: The U.S. government's official web portal. U.S. Railroad Retirement Board
844 North Rush Street
Chicago IL, 60611-2092
Toll Free: (877) 772-5772
TTY: (312) 751-4701
Directory: (312) 751-4300
Locate an RRB office near you
RRB Home Page
     
     
Date posted: 08/03/2006
Date updated: 08/01/2006