SFEHA was held to be an employer under the Acts effective June 10, 1891 (B.A. Number 9822). On July 1, 1996, SFEHA merged into the A.T. & S.F. Employees’ Benefit Association (EBA), a former employer under the Acts1 (B.A. No. 9702). According to the Agreement and Plan of Merger, EBA was the surviving corporation, with the new name of Consolidated Associations of Railroad Employees (CARE). According to Shelly Hawk, CEO and Administrator of CARE, CARE has 23 employees and is described as a healthcare plan “providing medical and rx coverage for current and former BNSF employees”.

The evidence of record establishes that SFEHA no longer possesses the characteristics of a railroad association. The Board therefore finds that effective July 1, 1996, the date of the merger with A.T. & S.F. Employes’ Benefit Association, the Santa Fe Employees Hospital Association ceased being a covered employer under the Railroad Retirement and Railroad Unemployment Insurance Acts.

1 EBA was found to be an employer covered by the Acts because it was controlled by the railroad. See L-38-650, L-67-167. In Legal Opinion L-88-99, EBA was found to no longer be a covered employer under the Acts as it was no longer controlled by a railroad, nor was it under common control with a rail carrier employer.