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Why is Form GL-132 Sent?
Form Letter GL-132 is designed to determine if service months, reported after an
annuitant's annuity beginning date, are properly credited. An annuity under the
Railroad Retirement Act (RRA) is not payable for any month in which an employee
works or otherwise earns creditable service from an employer covered under the
RRA. If service is reported for a month that is after the month an employee was
awarded an annuity under the RRA, a Form Letter GL-132 will be sent to clarify
the service.
It is important that the responses to GL-132 letters are properly completed. The
Railroad Retirement Board will take action based on your response. This action
may result in recovery of benefits paid to your employee.
Completing Form Letter GL-132
To complete Form Letter GL-132, first refer to the service month detail in
Part I. A "1" indicates a reported service month and a "0" indicates that no
service month was reported. Review the service month information for accuracy.
Go to Part II and check the applicable response.
Check the first response if the service month detail is incorrect. The RRB
will remove the service month(s) from the annuitant's record.
You do not need to
file Form BA-4
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"Report of Creditable Compensation Adjustments".
Check the second response if the service month detail is correct and provide
an explanation as to why the employee is entitled to the service month(s). Keep
in mind that service is always creditable when the service is performed, not
when the payment is made and taxed. Service should never be reported for a month
after the relinquishment of the employment relationship.
If neither of the two responses applies, call:
Railroad Retirement Board
844 North Rush Street
Chicago, Illinois 60611-2092
for further instructions.
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