This is a determination of the Railroad Retirement Board concerning the
continuing status of Robeson County Railroad Corporation (RSNR) 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.).
RSNR (B.A. # 3599) has
been covered as an employer under the Railroad Retirement Act and Railroad
Unemployment Insurance Act since June 29, 1984. (See Legal Opinion L-85-47).
On January 22, 2008, Mr. Murphy Evans, the former President of Saltville
Railroad Company and current General Manager of L & S Holding Company, responded
to the Board's Audit and Compliance Division concerning a request regarding the
operating status of RSNR. The request was sent as part of an effort to review
the status of existing covered employers that have not recently filed service
and compensation reports.
Mr. Evans provided documentation of a merger. RSNR merged into L & S Holding
Company on December 31, 1993, when Laurinburg & Southern (LRS) (B.A. #3536),
Nash County Railroad (NCYR) (B.A. #2579), Yadkin Valley Railroad (YVRR) (B.A.
#5529), and Robeson County Railroad (RSNR) (B.A. #3599) all merged into
Laurinburg Oil. The new company was renamed L & S Holding Company.
This merger was confirmed in a March 15, 1994 letter to Ed Fleming from
attorney Charlotte Offerdahl of the law firm of Robinson, Bradshaw, and Hinson,
which operated as the legal advisor to the then newly formed L & S Holding
Company. The letter explained that each railroad that had merged into L & S
Holding Company continued to operate as its own division or its own separate
entity using their assigned BA numbers.
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 RSNR no longer possesses the
characteristics of a railroad carrier employer within the United States. RSNR
merged into Laurinburg Oil on December 31, 1993. The Board therefore finds that
effective December 31, 1993, the date of the merger, Robeson County Railroad
Corporation ceased being a covered employer under the Railroad Retirement and
Railroad Unemployment Insurance Acts.
Original signed by:
||FOR THE BOARD
Secretary to the Board