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Code · U.S. Code · Title 45 - RAILROADS · CHAPTER 9— RETIREMENT OF RAILROAD EMPLOYEES · SUBCHAPTER IV— RAILROAD RETIREMENT ACT OF 1974 · § 231f–1

§ 231f–1. Annual actuarial report

303 words·~1 min read·/usc/title-45/section-231f-1

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

As part of the annual report required under section 231u(a) of this title , the Railroad Retirement Board shall submit to the Congress a report on the actuarial status of the railroad retirement system under various economic and employment assumptions. Such report shall include any recommendation for financing changes which might be advisable, including— any adjustment the Railroad Retirement Board recommends regarding the rates of taxes imposed by sections 3201(b), 3211(a)(2), and 3221(b) of the Internal Revenue Code of 1986 [ 26 U.S.C. 3201(b) , 3211(a)(2), 3221(b)], and if there are sufficient reserves in the Railroad Retirement Account, whether— the rates of such taxes should be reduced, or any part of the tax imposed by section 3221(b) of such Code should be diverted to the Railroad Unemployment Insurance Account to aid in the repayment of its debt to the Railroad Retirement Account.
( Pub. L. 98–76, title V, § 502 , Aug. 12, 1983 , 97 Stat. 440 ; Pub. L. 99–514, § 2 , Oct. 22, 1986 , 100 Stat. 2095 ; Pub. L. 104–66, title II, § 2221(a) , Dec. 21, 1995 , 109 Stat. 733 .)
Connections2 cite this · traces to 1
6 references not yet in our index
  • Pub. L. 98-76
  • 97 Stat. 440
  • Pub. L. 99-514
  • 100 Stat. 2095
  • Pub. L. 104-66
  • 109 Stat. 733
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cites case law
§ 231f–1
Annual actuarial report
Stat.×2
Pub. L.Pub. L. 98-76
Stat.97 Stat. 440
Pub. L.Pub. L. 99-514
Stat.100 Stat. 2095
Pub. L.Pub. L. 104-66
Cites 7 · showing 6Cited by 2 across 1 source
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