This
is the determination of the Railroad Retirement
Board concerning the continued status of
Nimishillen & Tuscarawas, LLC (NT-LLC),
B.A. No. 2273, and the current status of
N&T Railway Company LLC (N&TRC)
as employers 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).
Effective January 1, 2003, N&T RC began
rail operations as a result of its acquisition
of all rail line operations, including the
transfer of all employees, of NT-LLC. NT-LLC
ceased operations as of the close of business
on December 31, 2002. Surface Transportation
Board (STB) authority regarding this acquisition
is set forth in STB Finance Docket No. 34243,
decided January 8, 2003.
Section 202.11 (20 CFR 202.11) of the Board’s
regulations states 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.
Also, section 1(a)(1) of the RRA defines
the term “employer” to include:
(i) any carrier by railroad subject to
the jurisdiction of the Surface Transportation
Board under Part A of subtitle IV of Title
49 [45 U.S.C. § 231(a)(1)(i)].
*****
Section 1 of the RUIA contains the same
definition.
The information summarized above indicates
that NT-LLC no longer possesses the characteristics
of an operating railroad company. The Board,
therefore, finds that effective with the
close of business on December 31, 2002,
the date on which it last operated, Nimishillen
& Tuscarawas, LLC ceased to be a covered
employer under the Railroad Retirement Act
and the Railroad Unemployment Insurance
Act. Additionally, the Board finds that
N&T Railway Company, LLC became a covered
rail carrier employer under the Railroad
Retirement Act and the Railroad Unemployment
Insurance Act on January 1, 2003, the date
on which it began operations. Lastly, the
Board finds that N&TRC is the successor
employer of the former NT-LLC for purposes
of experience rating under the RUIA. See
20 CFR § 345.203. |