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Program Letter 2006-05 |
To: Certification Contact Officials
Subject: National Rail Employer Training Seminar 2006 - Breakout Session Descriptions |
| Date:
January 27, 2006 |
View this document in PDF
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Prepared by the Quality
Reporting Service Center - (312) 751-4992 - QRSC@RRB.GOV
In alphabetical order by title
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B1.
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Audits of employers conducted by RRB and IRS
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This session will address both audits conducted by the Internal Revenue Service
(IRS) and the Audit and Compliance division of the Railroad Retirement Board
(RRB). You will receive advice on how to prepare for, and survive, an audit, as
well as information on audit authority, objectives, and scope. Coordination of
information between the RRB and IRS will be covered, along with disclosure,
confidentiality considerations, and other issues which cross agency lines. The
session will discuss some common findings and how you can be confident that you
are in compliance. |
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C2. |
Changes to Service & Compensation Reporting effective January, 2008
- All the forms used to report service and compensation to the RRB will be
changing effective with reports due in 2008. This session will discuss the
revisions to the file formats and Forms BA-3, BA-4, BA-6a, and the elimination
of Form BA-10. The RRB plans to implement these changes in January 2008. The
session will also discuss new reporting options which have been implemented at
the suggestion of employers and the advantage to using these optional fields and
codes. |
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Class I Railroad Issues -
Also see Short Line and Regional Railroad Issues. Both of these sessions offer
attendees a chance to voice their opinions and make suggestions for changes.
Because many issues are of interest only to a certain class of employer, we
planned two separate sessions. Commuter railroads may attend either session.
There are no handouts for these sessions. The Class I session is facilitated by
a representative from Burlington Northern Railroad and Rob Perbohner, Attorney
Advisor to the Management Member, and Ron Russo, Director of Policy and Systems,
from the RRB.
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B3. |
Creditable Compensation: Explanation of more complex issues, determinations and
legal opinions - This session will provide an explanation of more esoteric compensation issues
and complicated determinations. This session was designed for persons who have
attended the previous creditable compensation sessions and have a good
understanding of the basics of crediting compensation.
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B4. |
Employer Coverage Issues -
Do you wonder why some railroads are not covered under the Railroad Retirement
Act or why some employers segregate their railroad business from their
non-railroad business? This session will provide the answers to these and many
more coverage questions. The session will discuss what constitutes coverage
under the RRA and RUIA for employers and individual employees, the use of
contract services, and how decisions are coordinated between RRB, IRS, and SSA. |
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C1. |
General Automation: Currently available options and future plans
- The session begins with a discussion of the RRB’s plans for future automation
including secure e-mail and transferring files to the RRB which contain secure
data. You will learn about the new services planned for ERS and how that impacts
the CD-ROM program. Next is an overview of the services currently available to
employers on the ERS Internet site. The session will highlight the benefits to
employers in using this system, particularly in providing information on the new
ERS pre-payment and post-payment forms. The session will include information on
using secure e-mail to exchange information with the RRB related to benefits
recoverable under Sections 12(o) and 2(f) of RUIA.
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C3. |
Make tax payments and reimbursements electronically using Pay.Gov and RRBLink
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US Bank representatives will start with a demonstration of the RRBLink system
which employers use to make electronic deposits of RRA and RUIA taxes and other
payments. Employers with Internet access can use RRBLink to file Form DC-1,
Employer’s Quarterly Report of Contributions under the RUIA. Next, RRB staff
will demonstrate how employers can use pay.gov to reimburse the RRB for
unemployment and sickness benefits recoverable under Sections 2(f) and 12(o) of
the Railroad Unemployment Insurance Act.
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A1. |
Master the Basics I - If you are interested in a basic overview of RRB reporting, we suggest you
attend all three “Master the Basics.” This is not a requirement. You may create
your own schedule to meet your specific needs. “Master the Basics” is for anyone
who is getting their feet wet in the world of railroad retirement. Basics I will
give you a working knowledge of railroad retirement terminology and concepts.
This session will provide you with the foundational knowledge needed to better
understand Railroad Retirement Board’s (RRB) annual reporting requirements. The
session will cover the relationship of service and compensation reports to
railroad retirement benefits and will identify resources available on the RRB
website and throughout the agency, where you can find assistance. No question is
considered too elementary! The session includes in-class workbook exercises,
examples, quizzes, and supplemental handouts.
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A2. |
Master the Basics II -
This session covers how to effectively complete the all important service and
compensation reports (BA-3a, Annual Report; BA-6a, Address Report; BA-9,
Separation Report; BA-10, Miscellaneous Report; and BA-11 Gross Earnings Report)
and how to determine and file a prior year adjustment (BA-4, Adjustment report).
This session will discuss more complicated corrections to prior-year reports of
service and compensation and will explain the most common service and
compensation errors and referrals that may be sent by the RRB to clarify or
correct service and compensation reports. If reports are not properly filed, it
can be costly for you and the RRB to reconcile the problem and in the mean time;
your employees may miss out on benefits. Filing accurate reports is important
and this session can help.
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A3. |
Master the Basics III -
The session will cover
forms that the RRB may send to employers requesting information
and how to complete request forms such as Forms GL-99, GL-132,
and UI-41. The session will provide instructions on completing
Forms CT-1 and DC-1 as well as how to reconcile reported
earnings to these tax reports. The session explains the
relationship and responsibilities of the differing federal
agencies with which you have to file tax and earnings reports
and provides contact information . This session will include a
demonstration of filing forms on the RRB Internet site for
employers.
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B2. |
Pre-payment Verification and Experience Rating
- This session will give you an overview of the RUIA claims process and a complete
look at the Experience Rating system from A to Z. You will learn how your
contribution rate is calculated, how the payment and recovery of benefits
impacts your rate, how employer protests of payment are adjudicated and
processed by our field service, and how employers can benefit by providing
information to the RRB both before and after payment of benefits. |
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Retirement & Survivor Annuities
- This session is intended for those individuals covered under the Railroad
Retirement Act, and for individuals who work in the human resources area and
handle employee questions about benefits. The session will discuss eligibility
for RRB annuities, calculation of retirement and survivor benefits, and factors
that affect benefits. Educate yourself before making the all-important
retirement decision! |
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C4. |
RRB website for employees and beneficiaries
- This session will provide an overview of services currently available and will
introduce applications currently being planned for the employee site. The
session will demonstrate the “Retirement Planner” which employees can use to
estimate their annuities under various scenarios. |
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Short Line & Regional Railroad Issues
- Also see Class I Railroad Issues. Both of these sessions offer attendees a
chance to voice their opinions and make suggestions for changes. Because many
issues are of interest only to a certain class of employer, we planned two
separate sessions. Commuter railroads may attend either session. There are no
handouts for these sessions. The Short Line session is facilitated by Eric
O’Neil, Accounting Manager from the American Short Line and Regional Railroad
Association, and Ann Chaney, Attorney Advisor to the Management Member, and
Wayne Scharnak, Chief of Compensation and Employer Services, RRB. |
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A4. |
SSA: What's new for employers and how to file error-free reports
- This session will highlight new services for employers available through the
Internet, common errors in filing Forms W-2 and W-3 and how to avoid them, and
how discrepancies between taxes and earnings are reconciled. The session will
explain the options for employers to verify social security numbers of their
employees and other enumeration issues. |
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