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,
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
Secretary to the Board