fecting an immediate reporting and collection of an employer's contribution, the Board will assess the contribution whether or not the time otherwise prescribed by law for filing the contribution report and paying such contribution has expired, together with all penalties and interest thereon. Upon assessment, such contribution, penalty, and interest shall become immediately due and payable, and the Board shall thereupon issue immediately a notice and demand for payment of the contribution, penalty, and interest.

(b) The collection of the whole or any part of the amount of the Jeopardy assessment may be stayed by filing with the Board a bond in an amount equal to the amount with respect to which the stay is desired, and with such sureties as the Board may deem necessary. Such bond shall be conditioned upon the payment of the amount (together with interest thereon) the collection of which is stayed, at the time at which, but for the jeopardy assessment, such amount would be due. In lieu of surety or sureties the employer may deposit with the Board bonds or notes of the United States, or bonds or notes fully guaranteed by the United States as to principal and interest, having a par value not less than the amount of the bond required to be furnished, together with an agreement authorizing the Board in case of default to collect or sell such bonds or notes so deposited. Upon refusal to pay, or failure to pay or give bond, the Board will immediately upon issuance of notice and demand for payment proceed to collect the contribution, penalty, and interest. If any employer liable to pay any contribution neglects or refuses to pay the same within ten days after notice and demand, the Board may collect such contribution with such interest and other additional amounts as are authorized by law, by distraint and sale in the manner provided by law.

[Board Order 62-17, 27 FR. 1416, Feb. 15, 1962]

§ 345.19

Penalty for delinquent or false employers' contribution reports. (a) Delinquent reports. (1) Unless the employer required to file a contribution report establishes to the satisfaction of the Board that a reasonable cause exists for the delinquency, the failure to file such contribution report on or before the due date shall cause a penalty to accrue of 5 percent of the amount of such contribution if the failure is for not more than one (1) month, with an additional 5 percent for each additional month or fraction thereof during which such failure continues, not exceeding 25 percent in the aggregate.

(2) Every employer filing a contribution report after the due date shall securely attach to the report a signed statement explaining the reason for the delinquency. This declaration shall become a part of the contribution report and shall be subject to the same penalties for false or fraudulent statements as are described on the face of Form DC-1. Upon receipt of this declaration the Board shall determine whether a penalty for late filing shall be assessed against the employer.

(b) False reports. If a fraudulent employer's contribution report is made, the penalty is 50 percent of the underpayment.

(c) Penalty on net amount. For the purpose of paragraph (a) of this section the amount of contribution required to be shown on Form DC-1 shall be reduced by the amount of any part of the contribution which is paid on or before the date prescribed for the payment of the

(a) Every employer subject to contributions for any calendar quarter shall, with respect to each such quarter, keep such permanent records as are necessary to establish the total amount of compenstation paid to his employees, during each such quarter for services performed after June 30, 1939. The record should be in such form as to contain the information required to be shown on the quarterly contribution report. All records required by the regulations in this part shall be kept at a safe and convenient location accessible to inspection by the Board or any of its officers or employees thereto designated. Such records shall be at all times open for inspection by such officers or employees.

(b) Records required by the regulations in this part shall be maintained for a period of at least 5 calendar years after the date the contribution to which they relate becomes due, or the date the contribution is paid, whichever is later. [Board Order 47-123, 12 F.R. 2829, Apr. 9, 1947, as amended by Board Order 67-67, 82 FR. 9065, June 27, 1967]

Sec.

PART 370-MISCELLANEOUS

870.14 Posting notices to employees. 870.15 Failure of employer to report base year compensation.

AUTHORITY: The provisions of this Part 370 issued under sec. 12, 52 Stat. 1107, as amended; 45 U.S.C. 362, unless otherwise noted.

§ 370.14 Posting notices to employees.

Regional directors of the Board shall arrange for the posting by employers of such notices to their employees as the Board may provide in order to inform such employees of their rights under the railroad retirement acts and the Railroad Unemployment Insurance Act. Such notices shall be so posted in such numbers and in such places as may be necessary to insure that they will be seen by the greatest number of employees. (Interprets or applies sec. 5, 52 Stat. 1099, as amended; 45 U.S.C. 355) [Board Order 89-737, 4 F.R. 4794, Dec. 8, 1939]

§ 370.15 Failure of employer to report base year compensation.

So long as an employer fails, for any reason, to report to the Board the compensation payable by such employer during the base year to an employee who is claiming benefits under the Railroad Unemployment Insurance Act, the amount of wages earned by such employee from such employer in the base year as shown on any statement of either of the following types shall be deemed to be the base year compensation of such employee from such employer for the purpose of paying benefits under the Railroad Unemployment Insurance Act, subject to adjustment of such benefits if the base year compensation as subsequently reported by the employer to the Board is different from the amount of wages shown on such statement:

(a) Statements, under oath or otherwise, signed by an official, or a duly authorized employee, of a Federal or State governmental agency, based on reports made to the agency by the employer.

(b) Statements, under oath or otherwise, signed by an officer, or a duly authorized employee, of the employer, or, if not so signed, on forms prepared by the employer.

[18 F.R. 7788, Dec. 15, 1948]

National emergency and effective date.
Policy.

395.4 Mailing instructions.

395.5

Organization and functions of the Board, delegations of authority, and lines of succession.

395.6 Personnel, fiscal, and service functions.

395.7 Operating regulations. 395.8 Regulations for employers.

AUTHORITY: The provisions of this Part 395 issued under sec. 10, 50 Stat. 314, as amended; 45 U.S.C. 228] and sec. 12, 52 Stat. 1107, as amended; 45 U.S.C. 362.

SOURCE: The provisions of this Part 395 appear at 29 F.R. 15864, Nov. 26, 1964, unless otherwise noted. Redesignated, 29 F.R. 16322, Dec. 5, 1964..

§ 395.1 Purpose.

(a) The Railroad Retirement Board has adopted a plan to provide basic organization and methods of operation which may be needed to continue the uninterrupted payment of retirement, survivor, unemployment, and sickness benefits and the continuation of employment service under the Railroad Retirement Act (45 U.S.C. ch. 9) and the Railroad Unemployment Insurance Act (45 U.S.C. ch. 11) during a period of national emergency as defined in § 395.2.

(b) The plan is published to inform all interested persons of the circumstances and ways in which the Board will organize and operate in a national emergency.

§ 395.2 National emergency and effective date.

A period of national emergency shall be deemed to exist and the provisions of this part shall become effective only (a) after an attack upon the United States, or at a time specified by the authority of the President after such attack, and (b) by order of the chairman of the Board or his successor as set forth in § 395.5, or when it is no longer possible to communicate with such official at his designated station.

§ 395.3 Policy.

To the greatest extent possible, payment of benefits shall be made and employment service functions shall be car

ried on through the period of a national emergency in strict conformance with the pertinent provisions of the Railroad Retirement Act, the Railroad Unemployment Insurance Act, and the regulations promulgated by the Board to administer those acts. Where the character of the national emergency is such as to prevent this, the stand-by regulations contained in this part shall obtain. It will be expected, however, that every effort shall be made to return to normal operating practices as quickly as possible thereafter.

§ 395.4 Mailing instructions.

In a national emergency as defined in § 395.2, all mail shall be directed to Board offices at their normal locations. Through pre-positioned registration information with the Registration and Information facilities of the United States Post Office Department, mail will be redirected automatically to the Board's relocation sites if offices at normal locations become inoperative.

§ 395.5

Organization and functions of the Board, delegations of authority, and lines of succession.

(a) During a national emergency as defined in § 395.2, the respective functions and responsibilities of the Board, the bureaus and offices, and the regional and district offices shall be to the extent possible as set forth in the U.S. Government Organization Manual; where not possible such functions and responsibilities may be exercised without regard to any existing policy or procedure of the Board.

(b) The following delegation of authority is made to provide continuity of that organization in the event of a national emergency:

(1) The chairman of the Board shall act with full administrative authority for the Board.

(2) In the absence or incapacity of the chairman of the Board, the authority of the chairman to act for the Board shall pass to the available successor highest on the following list:

Management Member of the Board.
Labor Member of the Board.
Chief Executive Officer.

Director of Retirement Claims.

Director of Unemployment and Sickness Insurance.

(3) Except as may be determined otherwise by the chairman of the Board or his successor and as provided in §§ 395.6 and 395.7, the duties of each bureau or office head, or regional director shall be discharged in his absence or incapacity during a national emergency by the available staff member next in line of succession. Each bureau and office head, and each regional director shall designate and pre-position the line of succession within his bureau, office or region. If no such designation has been made, such duties shall be assumed by the available subordinate who is highest in grade or, if there is more than one, in length of Board service.

(4) Emergency responsibility and authority under this section, once assumed, shall be relinquished on direction of the duly constituted higher authority acting under the provisions of subparagraph (2) of this paragraph.

[29 F.R. 15864, Nov. 26, 1964, as amended by 34 F.R. 12490, July 31, 1969]

§ 395.6 Personnel, fiscal, and service

functions.

(a) Personnel. In a national emergency as defined in §395.2, when it is no longer possible for a regional director, or the manager of the Seattle district office, to communicate with the chairman of the Board or his successor as set forth in § 395.5, complete responsibility and authority for administration of the personnel function are delegated to such regional director, or the Seattle district manager, for his respective OCD-OEP geographic area.

(b) Fiscal. (1) In a national emergency as defined in § 395.2, the chairman of the Board or his successor as set forth in § 395.5 shall designate an individual to assume the responsibilities of the Director of Budget and Fiscal Operations in the event the Director or the Assistant Director is unable to assume those responsibilities.

(2) In a national emergency, incumbents of the following positions are

hereby authorized to appoint emergency certifying officers:

Chief Executive Officer.

Director, Office of Budget and Fiscal Operations.

Director, Bureau of Retirement Claims. Director, Bureau of Unemployment and Sickness Insurance.

Regional Directors, or

Deputy Regional Directors.

(1) The emergency certifying officers shall be empowered to certify:

(a) Benefit payments under the Railroad Retirement Act.

(b) Benefit payments under the Railroad Unemployment Insurance Act.

(c) Administrative expenses of the Railroad Retirement Board.

(ii) Emergency certifying officers shall be appointed under the authority delegated by this section when (a) normal channels for certifying payments have been rendered inoperable, and (b) clearance has been obtained from the ranking official in line of succession as set forth in § 395.5(b) (1) and (2) and under such instructions and conditions as he may prescribe. Appointing officers shall observe the requirements of section IV (A3 and A6) of the Emergency Disbursing Plan of the Department of the Treasury with respect to required signature cards and bonds.

(3) In a national emergency, incumbents of the following positions are designated as emergency cashiers and are authorized to receive and disburse cash for emergency administrative needs of the Board:

(i) Nearby official as used in this subparagraph (3) is that district manager or other field official who is located nearest to his regional director's emergency relocation site and who has been designated by his regional director to act for him in any emergency in which the regional director is prevented from reaching his emergency relocation site.

(ii) The incumbents of the positions listed in this subparagraph (3) are also designated as certifying officers for administrative expenses. They shall perform in the dual capacity of cashier and certifying officer only where circumstances make it impractical to use the services of another individual as certifying officer, and only when (a) all channels for making administrative payments through a regional disbursing office of the Department of the Treasury have been rendered inoperable, and (b) clearance has been obtained from the ranking official in line of succession as set forth in § 395.5 (b) (1) and (2) if possible.

(iii) Cash disbursed under this authority shall be used in payment of payrolls, travel reimbursement vouchers, emergency travel advances and other necessary administrative expenses of the Board; cash shall not be used to pay benefits under the Railroad Retirement Act or the Railroad Unemployment Insurance Act.

(c) Supply and Service. (1) In a national emergency as defined in § 395.2. complete responsibility and authority for the procurement of needed supplies, equipment, space, communications, transportation (automobiles only), and repair services are delegated to each regional director and to the manager of the Seattle district office for their respective OCD-OEP geographic areas.

(2) Federal sources of supply and service, if available, shall be used.

(3) Any supplies, equipment, space, or services provided under this emergency delegation shall be documented to show what was provided, the amount procured, the cost thereof, and the source from which procured.

(4) As soon after the period of national emergency as conditions permit, the records required by subparagraph (3) of this paragraph shall be transmitted to the Director, Office of Supply and Service or his surviving successor. [29 F.R. 15864, Nov. 26, 1964, as amended by Board Order 67-29, 32 FR. 3975, Mar. 11, 1967; 34 F.R. 12490, July 31, 1969]

§ 395.7 Operating regulations.

(a) Retirement claims. (1) In a national emergency as defined in § 395.2, applications for and development and certification of claims for retirement, disability, and survivor benefits shall be to the extent possible, as set forth in subchapter B of this chapter, except that:

(1) Standards of evidence may be relaxed although legal requirements for entitlement to payments shall remain unchanged; in determining relationships, employment, birth, death, etc., consideration shall be given to whatever information is in the possession of applicants and beneficiaries or the Board office adjudicating a claim.

(ii) If prescribed forms are not available, any writing that contains substantially the necessary information shall be acceptable.

(iii) In a national emergency, that is when the headquarters office is inoperable, the development and certification of claims shall be assumed by the regional offices.

(2) To provide the necessary authority for a decentralized program as outlined in this paragraph, those authorities which have been delegated to the Director, Bureau of Retirement Claims, are hereby delegated to the regional directors of their surviving successors.

(b) Unemployment and sickness claims. (1) In a national emergency as defined in § 395.2, receipt, adjudication, and certification of claims for unemployment and sickness benefits shall be to the extent possible as set forth in Subchapter C of this chapter, except that:

(i) Where the Board's wage records have been destroyed or are otherwise unavailable, the wage-record evidence in the possession of the claimant, or the employer's wage records will be acceptable in determining qualifications for benefits.

(ii) In the event normal record sources such as claim file folders or magnetic tape master records are destroyed or otherwise unavailable, other evidence of previous benefit payments shall be considered in determining the periods for which benefits are currently payable and the amounts.

(iii) In developing sickness benefit claims where medical evidence in the form of a doctor's statement is not available, an affidavit from the claimant or other person having knowledge of his sickness or injury shall be acceptable.