This is a determination of the Railroad Retirement Board concerning the
continuing status of White Sulphur Springs & Yellowstone Park Railway Company
(White Sulphur) 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.).
White Sulphur (B.A. # 3618) has been an employer under the Railroad Retirement
Act and Railroad Unemployment Insurance Act since the inception of the Acts.
White Sulphur began operations in 1910.
The latest coverage information in the file for White Sulphur indicates that
July 14, 1980, was the date the company last compensated employees and that
February 18, 1980 was the date that operations ceased. Additionally, research
performed by the agency librarian discovered that the corporate “Certificate of
Existence” expired on June 18, 1990. Further research of active business
entities did not produce any active records for White Sulphur as a functional
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.
As indicated above, information in our coverage files indicates that White
Sulphur was formed to operate a railroad in 1910 and eventually came under the
control of the Milwaukee Road. Milwaukee Road abandoned the line in 1975. In
1976, White Sulphur reopened as an independent line, but discontinued operations
for good in June of 1980 and the line was abandoned in August of 1980. The
evidence of record establishes that White Sulphur no longer possesses the
characteristics of a railroad carrier employer. The Board therefore finds that
effective August 31, 1980, the last day of the month in which White Sulphur
abandoned its rail line, White Sulphur Springs & Yellowstone Park Railway
Company ceased being a covered employer under the Railroad Retirement and
Railroad Unemployment Insurance Acts.
Original signed by:
||FOR THE BOARD
Secretary to the Board