2006 CFR Title 20, Volume 1

Title 20--Employees' Benefits CHAPTER II--RAILROAD RETIREMENT BOARD PART 345--EMPLOYERS' CONTRIBUTIONS AND CONTRIBUTION REPORTS
	345.101	Requirement for contribution.
	345.102	Multiple employer limitation.
	345.103	Rate of contribution.
	345.104	Employees and employee representatives not liable.
	345.105	Definitions.
	345.110	Reports of compensation of employees.
	345.111	Contribution reports.
	345.112	Final contribution reports.
	345.113	Execution of contribution reports.
	345.114	Prescribed forms for contribution reports.
	345.115	Place and time for filing contribution reports.
	345.116	Payment of contributions.
	345.117	When fractional part of cent may be disregarded.
	345.118	Adjustments.
	345.119	Refunds.
	345.120	Assessment and collection of contributions or underpayments of contributions.
	345.121	Jeopardy assessment.
	345.122	Interest.
	345.123	Penalty for delinquent or false contribution reports.
	345.124	Right to appeal the amount of a contribution, interest, or penalty.
	345.125	Records.
	345.126	Liens.
	345.201	Individual employer record defined.
	345.202	Consolidated employer records.
	345.203	Merger or combination of employers.
	345.204	Sale or transfer of assets.
	345.205	Reincorporation.
	345.206	Abandonment.
	345.207	Defunct employer.
	345.208	System records.
	345.301	Introduction.
	345.302	Definition of terms and phrases used in experience-rating.
	345.303	Computation of rate.
	345.304	New-employer contribution rates.
	345.305	Notification and proclamations.
	345.306	Availability of information.
	345.307	Rate protest.
	345.401	General rule.
	345.402	Strikes or work stoppages.
	345.403	Multiple base year employers.
	345.404	Adjustments.
	345.405	Notices to base year employers.
	345.406	Defunct employer.