This is a determination of the Railroad Retirement Board concerning the status
of Railway Services, Inc. (RSI), as an employer under the Railroad Retirement
Act (45 U.S.C. §231 et seq.) and the Railroad Unemployment Insurance Act (45
U.S.C. §351 et seq.).
In Board Coverage Decision 92-73, RSI was determined to
be an employer under the Railroad Retirement Act and Railroad Unemployment
Insurance Act effective August 31, 1992, the date employees engaged in
activities directly related to the commencement of railroad operations were
On June 5, 2007, in response to a coverage review inquiry from the Board, Ms.
Joan Thompson, Secretary-Treasurer for RSI, provided information concerning the
status of RSI. Ms. Thompson stated that RSI ceased operations on July 31, 2005
and that employees were last compensated on September 30, 2005. RSI has no
relationship with the railroad industry, was not merged into another company,
has no employees, does not render any type of service, and was not purchased by
another company. Ms Thompson stated that RSI was dissolved pursuant to Articles
of Dissolution authorized on May 16, 2006 and filed with the State of Alabama on
May 23, 2006. She provided a copy of the Articles of Dissolution.
Section 202.11 (20 CFR 202.11) of the Board's regulations states 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.
The evidence of record establishes that RSI no longer possesses the
characteristics of an operating railroad company. The Board therefore finds that
effective May 23, 2006, the date the Articles of Dissolution were filed with the
State of Alabama, Railway Services, Inc., ceased being a covered employer under
the Railroad Retirement and Railroad Unemployment Insurance Acts.
Original signed by:
||FOR THE BOARD
Secretary to the Board