This is a determination of the Railroad Retirement Board concerning the status
of the Illinois Central Hospital Association (ICHA), 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 L-86-65, ICHA was re-determined to
be an employer under the Railroad Retirement Act and Railroad Unemployment
Insurance Act effective July 1, 1911.
On October 18, 2007, in response to an inquiry letter dated August 6, 2007,
Mr. Kenneth Kneubuhler of Freeborn & Peters, the law firm representing ICHA
during the dissolution process, provided by fax a copy of the Articles of
Dissolution and Asset Transfer Agreement regarding ICHA dated December 18, 2006
and signed by six of the seven directors of ICHA. The document regarding ICHA
stated that it was being filed due to the transfer of all of its employee health
benefit programs and related assets to Grand Trunk Corporation (GTC) (a wholly
owned subsidiary of Canadian National) and ICHA having ceased operations. The
Dissolution and Asset Transfer was effective on December 31, 2006.
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 ICHA no longer possesses the
characteristics of a railroad association. The Board therefore finds that
effective December 31, 2006, the date the Dissolution and Asset Transfer was
deemed effective, that Illinois Central Hospital Association ceased being a
covered employer under the Railroad Retirement and Railroad Unemployment
Original signed by:
||FOR THE BOARD
Secretary to the Board
ICHA appears in the Employer Status List under item No. 3026 with
service creditable from July 1, 1911. Further, an October 1, 1937 memorandum
lays the legal framework by which the ICHA was originally judged to be a covered