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
Pennsylvania Lines, L.L.C.
Board Coverage Decision 06-36
August 14, 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 Pennsylvania Lines, L.L.C. (PRR) (B.A. No. 2274) 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). PRR has been an employer under the RRA and RUIA with service creditable from June 1, 1999.

Mr. Scott F. Wilkinson, Asst. General Tax Attorney for the Norfolk Southern Railway Corporation (NSR), advised that, effective August 27, 2004, PRR merged into PRR Newco, Inc., which then merged into NSR (B.A. 9408). He furnished copies of the certificates of merger as evidence of these changes. PRR was a lessor employer and reportedly had no employees.

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 Pennsylvania Lines Inc. ceased being an employer under the RRA and RUIA on August 27, 2004, the date on which it lost its status as a legal entity and became non-existent as a result of corporate merger.
 

  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: 08/21/2006
Date updated: 08/15/2006