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fecting an immediate reporting and col- the employer for payment thereof, in any lection of an employer's contribution, case in which payment of the contributhe Board will assess the contribution tions is made before assessment under whether or not the time otherwise pre- 8 345.14. scribed by law for filing the contribu- (Board Order 64–263, 19 F. R. 7266, Nov. 9, tion report and paying such contribu

1964) tion has expired, together with all

§ 345.18 Liens. penalties and interest thereon. Upon assessment, such contribution, penalty,

If any employer required to pay a conand interest shall become immediately

tribution neglects or refuses to pay the due and payable, and the Board shall same after demand, the amounts (inthereupon issue immediately a notice

cluding any interest, penalties, addiand demand for payment of the con

tional amount, or additions to such contribution, penalty, and interest.

tribution, together with any costs that (b) The collection of the whole or any

may accrue in addition thereto) shall be part of the amount of the Jeopardy as

a lien in favor of the United States upon sessment may be stayed by filling with

all property and rights to property, the Board a bond in an amount equal to

whether real or personal, belonging to the amount with respect to which the

such employer. stay is desired, and with such sureties [Board Order 39-864, 4 FR. 4973, Oct. 26,

1939) as the Board may deem necessary. Such bond shall be conditioned upon the pay- $ 345.19 Penalty for delinquent or false ment of the amount (together with inter- employers' contribution reports. est thereon) the collection of which is

(a) Delinquent reports. (1) Unless stayed, at the time at which, but for the

the employer required to file a contribujeopardy assessment, such amount would

tion report establishes to the satisfaction be due. In lieu of surety or sureties the

of the Board that a reasonable cause employer may deposit with the Board

exists for the delinquency, the failure to bonds or notes of the United States, or

file such contribution report on or before bonds or notes fully guaranteed by the

the due date shall cause a penalty to United States as to principal and inter

accrue of 5 percent of the amount of est, having a par value not less than the

such contribution if the failure is for amount of the bond required to be fur

not more than one (1) month, with an nished, together with an agreement au

additional 5 percent for each additional thorizing the Board in case of default

month or fraction thereof during which to collect or sell such bonds or notes

such failure continues, not exceeding so deposited. Upon refusal to pay, or

25 percent in the aggregate. failure to pay or give bond, the Board

(2) Every employer filing a contribuwill immediately upon issuance of notice

tion report after the due date shall and demand for payment proceed to col

securely attach to the report a signed lect the contribution, penalty, and inter

statement explaining the reason for he est. If any employer liable to pay any

delinquency. This declaration shall becontribution neglects or refuses to pay

come a part of the contribution report the same within ten days after notice

and shall be subject to the same penaland demand, the Board may collect such

ties for false or fraudulent statements contribution with such interest and

as are described on the face of Form other additional amounts as are author

DC-1. Upon receipt of this declaration ized by law, by distraint and sale in the

the Board shall determine whether & manner provided by law.

penalty for late filing shall be assessed (Board Order 62–17, 27 FR. 1416, Feb. 16,

against the employer. 1962)

(b) False reports. If & fraudulent 8 345.16 Interest.

employer's contribution report is made, If the employer's contribution is not

the penalty is 50 percent of the underpaid to the Board when due and is not payment. adjusted under $ 345.12, interest accrues (c) Penalty on net amount. For the at the rate of 1 percent per month, or purpose of paragraph (a) of this section fraction of a month. Interest on past the amount of contribution required to due contributions from the due date be shown on Form DC-1 shall be reduced thereof until the date paid will be as- by the amount of any part of the consessed after payment of the contribu- tribution which is paid on or before the tons, and notice and demand made upon date prescribed for the payment of the

287 ! 80 089 0711-18

contribution and by the amount of any credit against the contribution which may be claimed upon the DC-1. (Board Order 62–17, 27 FR. 1416, Feb. 16, 1962) & 345.20 Assessments.

The Director of Budget and Fiscal Operations is authorized, on behalf of the Board, to issue assessments of contributions, interest, and penalties, and notices and demands for payment thereof. (Board Order 59–219, 24 F.R. 10200, Dec. 17, 1969) 8 345.21 References to forms.

Any reference in the regulations in this part to any prescribed reporting or other form of the Board includes a reference to any other form of the Board prescribed in substitution for such prescribed form. (Board Order 39-664, 4 FR. 4374, Oct. 26, 1939) $ 345.22 Appeals.

Appeals from determinations by employees of the Board with regard to any matter arising under this part may be had in accordance with such regulations as the Board may from time to time prescribe. (Board Order 39–664, 4 FR. 4374, Oct. 26, 1939) & 345.24 Records.

(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 oficers 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 47–128, 12 F.R. 2829, Apr. 9, 1947, as amended by Board Order 67-67, 82 FR. 9065, June 27, 1967]

PART 370 MISCELLANEOUS Sec. 870.14 Posting notices to employees. 870.16 Fallure of employer to report bas

year compensation. AUTHORITY: The provisions of this par 370 issued under sec. 12, 52 Stat. 1107, & amended; 46 U.S.O. 362, unless otherwis 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. 356) (Board Order 89–737, 4 F.R. 4794, Dec. 8, 1999] 8 370.15 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 oficial, 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. 16, 1948)



DURING A NATIONAL EMERGENCY Sec. 395.1 Purpose. 395.2 National emergency and effective date. 395.3 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 func

tions. 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 895 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 8 395.2.

(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 effec

tive date.

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. 8 395.4 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 8 395.2, 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.

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 oficial 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

Director of Data Processing and Accounts. hereby authorized to appoint emergency Director of Budget and Fiscal Operations.

certifying oficers: Director of Management Control. Chief Actuary and Director of Research.

Chlef Executive Oncer. The Regional Director highest on the fol

Director, Office of Budget and Fiscal lowing list:

Kansas City.
San Francisco.

Director, Bureau of Retirement Claims.
New York,

Director, Bureau of Unemployment and

Sickness Insurance. Cleveland.

Chicago. Atlanta.

Regional Directors, or

Deputy Regional Directors. (3) Except as may be determined otherwise by the chairman of the Board

(1) The emergency certifying oficers or his successor and as provided in

shall be empowered to certify: 88 395.6 and 395.7, the duties of each

(a) Benefit payments under the Railbureau or office head, or regional director

road Retirement Act. shall be discharged in his absence or

(6) Benefit payments under the Railincapacity during a national emergency

road Unemployment Insurance Act. by the available staff member next in

(c) Administrative expenses of the line of succession. Each bureau and

Railroad Retirement Board. ofice head, and each regional director

(11) Emergency certifying officers shall shall designate and pre-position the line

be appointed under the authority deleof succession within his bureau, office

gated by this section when (a) normal or region. If no such designation has

channels for certifying payments have been made, such duties shall be as

been rendered inoperable, and (6) sumed by the available subordinate who

clearance has been obtained from the is highest in grade or, if there is more

ranking official in line of succession as than one, in length of Board service.

set forth in § 395.5(b) (1) and (2) and (4) Emergency responsibility and au

under such instructions and conditions thority under this section, once assumed,

as he may prescribe. Appointing officers shall be relinquished on direction of the

shall observe the requirements of section

IV (A3 and A6) of the Emergency Disduly constituted higher authority acting

bursing Plan of the Department of the under the provisions of subparagraph

Treasury with respect to required signa(2) of this paragraph.

ture cards and bonds. (29 F.R. 16864, Nov. 26, 1964, as amended by (3) In a national emergency, incum34 F.R. 12490, July 31, 1969]

bents of the following positions are desig8 395.6 Personnel, fiscal, and service nated as emergency cashiers and are functions.

authorized to receive and disburse cash (a) Personnel. In a national emer

for emergency administrative needs of

the Board: gency as defined in $395.2, when it is


Alternates no longer possible for a regional director,

Chairman of the

Washington Liaison or the manager of the Seattle district


Oficer. office, to communicate with the chair

Management Member Labor Member of man of the Board or his successor as of the Board.

the Board. set forth in § 395.5, complete responsi

Director, Omce of bility and authority for administration

Budget and Fis

cal Operations. of the personnel function are delegated

Chief Executive Of- None. to such regional director, or the Seattle ficer. district manager, for his respective Regional Director: OCD-OEP geographic area.


Deputy Regional Di

rector and nearby (b) Fiscal. (1) In a national emer

official. gency as defined in g 395.2, the chairman New York.

Do. of the Board or his successor as set Oleveland

Do. forth in 8 395.5 shall designate an in



Dallas dividual to assume the responsibilities

Deputy Regional Di.

rector. of the Director of Budget and Fiscal Op- Kansas City------ Deputy Regional Dierations in the event the Director or the

rector and nearby Assistant Director is unable to assume

official. those responsibilities.

San Francisco.---


District Manager: (2) In a national emergency, incum- Seattle

Occupant of Posibents of the following positions are

tion No. 7751-26.

(i) Nearby official as used in this sub- $ 395.7 Operating regulations. paragraph (3) is that district manager or

(a) Retirement claims. (1)

In a other field official who is located nearest

national emergency as defined in g 395.2, to his regional director's emergency re

applications for and development and location site and who has been desig

certification of claims for retirement, nated by his regional director to act for

disability, and survivor benefits shal! be him in any emergency in which the re

to the extent possible, as set forth in gional director is prevented from reach

subchapter B of this chapter, except ing his emergency relocation site.

that: (ii) The incumbents of the positions

(1) Standards of evidence may be relisted in this subparagraph (3) are also

laxed although legal requirements for designated as certifying officers for ad

entitlement to payments shall remain ministrative expenses. They shall per

unchanged; in determining relationform in the dual capacity of cashier and

ships, employment, birth, death, etc., certifying officer only where circum

consideration shall be given to whatever stances make it impractical to use the information is in the possession of apservices of another individual as certify

plicants and beneficiaries or the Board ing officer, and only when (a) all chan

office adjudicating a claim. nels for making administrative payments (ii) If prescribed forms are not availthrough a regional disbursing office of

able, any writing that contains substanthe Department of the Treasury have tially the necessary information shall be been rendered inoperable, and (b) clear- acceptable. ance has been obtained from the ranking (iii) In a national emergency, that is official in line of succession as set forth

when the headquarters office is inoperain § 395.5(b) (1) and (2) if possible.

ble, the development and certification of (iii) Cash disbursed under this author- claims shall be assumed by the regional ity shall be used in payment of payrolls, ofices. travel reimbursement vouchers, emer- (2) To provide the necessary authority gency travel advances and other neces- for a decentralized program as outlined sary administrative expenses of the in this paragraph, those authorities Board; cash shall not be used to pay which have been delegated to the Direcbenefits under the Railroad Retirement tor, Bureau of Retirement Claims, are Act or the Railroad Unemployment In- hereby delegated to the regional direcsurance Act.

tors of their surviving successors. (c) Supply and Service. (1) In a (b) Unemployment and sickness national emergency as defined in § 395.2. claims. (1) In a national emergency as complete responsibility and authority for defined in § 395.2, receipt, adjudication, the procurement of needed supplies, and certification of claims for unemployequipment, space, communications, ment and sickness benefits shall be to transportation (automobiles only), and the extent possible as set forth in Subrepair services are delegated to each chapter C of this chapter, except that: regional director and to the manager (i) Where the Board's wage records of the Seattle district ofice for their have been destroyed or are otherwise respective OCD-OEP geographic areas. unavailable, the wage-record evidence

(2) Federal sources of supply and in the possession of the claimant, or the service, if available, shall be used. employer's wage records will be accept

(3) Any supplies, equipment, space, or able in determining qualifications for services provided under this emergency

benefits. delegation shall be documented to show

(1) In the event normal record what was provided, the amount procured,

sources such as claim file folders or magthe cost thereof, and the source from

netic tape master records are destroyed which procured.

or otherwise unavailable, other evidence (4) As soon after the period of na

of previous benefit payments shall be

considered in determining the periods tional emergency as conditions permit,

for which benefits are currently payable the records required by subparagraph and the amounts. (3) of this paragraph shall be trans- (it) In developing sickness benefit mitted to the Director, Office of Supply claims where medical evidence in the and Service or his surviving successor. form of a doctor's statement is not avail(29 F.R. 15864, Nov. 26, 1964, as amended by

able, an affidavit from the claimant or Board Order 67-29, 32 FR. 8975, Mar. 11, other person having knowledge of his 1967; 34 F.R. 12490, July 31, 1969)

sickness or injury shall be acceptable.

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