This is the determination of the Railroad Retirement Board concerning the status
of Albany & Northern Railroad Company (ANR), B. A. No. 3578, 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). ANR has
been an employer under the RRA and RUIA with service creditable from March 11,
ANR is currently listed in Board records as a subsidiary of Norfolk
Southern Corporation (NS) (B.A. No. 9408) with no employees. Mr. Scott F.
Wilkinson, Assistant General Tax Attorney for NS, provided documentary evidence
that ANR merged into the Georgia Northern Railway Company (GNR) (B.A. No. 2518)
on December 31, 1971 and that GNR merged into the Georgia Southern & Florida
Railway Company (GSFR) (B.A. No. 1513) on December 1, 1993, GSFR is currently
listed as a subsidiary of NS with no employees reported.
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 Albany & Northern Railroad Company ceased being
an employer under the RRA and RUIA on December 31, 1971, the date on which it
lost its status as a legal entity and became non-existent as a result of
Original signed by:
||FOR THE BOARD
Secretary to the Board