| This is the determination of
the Railroad Retirement Board concerning the
continuing status of Oregon Railroad Association
(ORA) (B.A. No. 7712) as an employer under the
Railroad Retirement Act (45 U.S.C. §231,
et seq.) (RRA) and the Railroad Unemployment
Insurance Act ( 45 U.S.C. § 351, et seq.
) (RUIA). ORA has been an employer under the
RRA and RUIA with service creditable from November
22, 1934.
In response to the Board’s questionnaire,
Mr. Everett E. Cotter, Manager of ORA, advised
that ORA ceased operations and last compensated
its employees on December 31, 2003. ORA’s
final report to the Board was received on March
10, 2004. ORA’s corporate dissolution
resolution was dated December 15, 2003 and ORA
reported to IRS on March 15, 2004 that it was
completely liquidated.
Section 202.11 of the Board’s regulations
provides 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.
Based on the information set forth above, it
is the determination of the Railroad Retirement
Board that Oregon Railroad Association ceased
being an employer under the RRA and RUIA on
December 31, 2003, the date on which it last
compensated its employees and ceased operations.
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