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This is the determination of the Railroad Retirement Board concerning the status
of Southern Region Motor Transport, Inc. (SRMT), B.A. No. 9509, 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) SRMT has
been an employer under the RRA and RUIA with service creditable from October 27,
1927. SRMT is currently listed in Board records as a subsidiary of Norfolk
Southern Corporation (NS) (B.A. No. 9408). Mr. Scott F. Wilkerson, Assistant
General Tax Attorney for NS, provided documentary evidence that SRMT was
dissolved as a corporation on December 18, 2001.
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 Southern Region Motor Transport, Inc. ceased
being an employer under the RRA and RUIA on December 18, 2001, the date on which
it lost its status as a legal entity and became non-existent as a result of
corporate dissolution.
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Original signed by: |
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FOR THE BOARD
Beatrice Ezerski
Secretary to the Board |
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