Code of Federal Regulations (Last Updated: July 5, 2024) |
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 |
§ 345.205 - Reincorporation.
Latest version.
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§ 345.205 Reincorporation.
The cumulative benefit balance, net cumulative contribution balance, 1-year compensation base, and 3-year compensation base of an employer that reincorporates or otherwise alters its corporate identity in a transaction not involving a merger, consolidation, or unification will attach to the reincorporated or altered identity.