This is the determination
of the Railroad Retirement Board concerning
the status of The Railroad Associates Corporation
(TRAC) as an employer under the Railroad
Retirement Act (45 U.S.C. § 231 et seq.)
and the Railroad Unemployment Insurance Act
(45 U.S.C. § 351 et seq.).
TRAC is a privately held company which was
incorporated in October 2000 to perform consulting
and engineering for private industries. TRAC’s
website states that TRAC specializes in “railroad
feasibility studies, design and construction
management services for railroads, industry,
and government facilities” and that
its “’turnkey’ service
is utilized * * * to take rail projects from
concept to completion in a very efficient
and economical manner.” A representative
of TRAC states that TRAC has four employees,
none of whom perform work on railroad company
owned property. The representative reports
that TRAC owns computers and survey equipment.
He states that TRAC does not provide services
for a rail carrier, but does submit plans
on behalf of private industries to be approved
by railroad officials. The Surface Transportation
Board has not issued any ruling regarding
TRAC.
Section 1(a)(1) of the Railroad Retirement
Act (45 U.S.C. § 231(a)(1)), insofar
as relevant here, defines a covered employer
as:
(i) any carrier by railroad subject to
the jurisdiction of the Surface Transportation
Board under Part A of subtitle IV of title
49, United States Code;
(ii) any company which is directly or indirectly
owned or controlled by, or under common control
with, one or more employers as defined in
paragraph (i) of this subdivision, and which
operates any equipment or facility or performs
any service (except trucking service, casual
service, and the casual operation of equipment
or facilities) in connection with the transportation
of passengers or property by railroad * *
*.
Sections 1(a) and 1(b) of the Railroad Unemployment
Insurance Act (45 U.S.C. §§ 351(a)
and (b)) contain substantially similar definitions,
as does section 3231 of the Railroad Retirement
Tax Act (26 U.S.C. § 3231).
The evidence of record establishes that TRAC
is not a carrier operating in interstate
commerce. There is also no evidence in
the record that it is under common ownership
with any employer under the Acts. Accordingly,
it is determined that TRAC is not an employer
within the meaning of section 1(a)(i) of
the Railroad Retirement Act (45
U.S.C. § 231(a)(1)) and the corresponding
provision of the Railroad Unemployment Insurance
Act.
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