GroundRules
20 CFR 345.205: Reincorporation.
Where this section sits in the code
- Title 20—Employees' Benefits
- CHAPTER II—RAILROAD RETIREMENT BOARD
- SUBCHAPTER C—REGULATIONS UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT
- PART 345—EMPLOYERS' CONTRIBUTIONS AND CONTRIBUTION REPORTS
- Subpart C—Individual Employer Records
The cumulative benefit balance, net cumulative contribution balance, 1-year compensation base, and 3-year compensation base of an employer that reincorporates or otherwise alters its corporate identity in a transaction not involving a merger, consolidation, or unification will attach to the reincorporated or altered identity.
Collected 2026-08-27T02:24:45Z. Source file · JSON