{"data":{"id":"us/20-cfr-345.205","jurisdiction":"us","citation":"20 CFR 345.205","heading":"Reincorporation.","body":"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.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-20.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:45Z","sha256":"c50b4de630a2274188b0459cb96922f995cf2da20e306a0a40524c607115686b","source_id":"us-cfr","stale":true,"prev":"us/20-cfr-345.204","next":"us/20-cfr-345.206"},"notice":"GroundRules: Original legal text. Not legal advice."}