{"data":{"id":"us/20-cfr-345.206","jurisdiction":"us","citation":"20 CFR 345.206","heading":"Abandonment.","body":"If an employer abandons property or discontinues service but continues to operate as an employer, the employer's individual employer record shall continue to be calculated as provided in this subpart without retroactive adjustment.","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":"4252e820c0c420cc5048b2cfa1811a0b9c85edfe829c0969b1c1dc9715fced19","source_id":"us-cfr","stale":true,"prev":"us/20-cfr-345.205","next":"us/20-cfr-345.207"},"notice":"GroundRules: Original legal text. Not legal advice."}