{"data":{"id":"us/20-cfr-345.406","jurisdiction":"us","citation":"20 CFR 345.406","heading":"Defunct employer.","body":"Whenever the Board determines, pursuant to § 345.207 of this part, that an employer is defunct, the Board will add the amount of such employer's benefit charges, as shown in its cumulative benefit balance, to the system unallocated charge balance.","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 E—Benefit Charging"],"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":"a8faf1e90ab67f601863633fbe4b38868d1a75d6b1901b9692c464109d251d59","source_id":"us-cfr","stale":true,"prev":"us/20-cfr-345.405","next":"us/20-cfr-346.1"},"notice":"GroundRules: Original legal text. Not legal advice."}