B.C.D. 10-34

EMPLOYER STATUS DETERMINATION APR 06 2010

General Railway Corporation (GRC)

This is a determination of the Railroad Retirement Board concerning the

continuing status of General Railway Corporation (GRC) (BA No. 9846) as 

an employer under the Railroad Retirement Act (45 U.S.C. §231 et sea.)

and the Railroad Unemployment Insurance Act (45 U.S.C. §351 et sea.).

In B.C.D. 00-64.1, GRC was determined to be an employer under the

Railroad Retirement Act and Railroad Unemployment Insurance Act 

effective October 8, 1999, the date it began to compensate employees

to operate the rail line belonging to Missouri Central Railroad Company

(MCRC) (BA No. 2881).

In a letter dated September 9, 2009, Mr. John Larkin, President of GRC,

stated that GRC was sold to Ameren UE, the majority owner of MCRC, in

early 2001. Additionally, information obtained from the Office of the

Secretary of State, State of Missouri, shows that GRC was administratively

dissolved as a corporation, effective March 3, 2004, for failure to file a

correct and current annual report.

Section 202.11 (20 CFR 202.11) of the Board’s regulations states that:

The employer status of any company or person shall terminate

whenever such company or person loses any of the characteristics

essential to the existence of an employer status.

The evidence of record establishes that GRC no longer possesses the

characteristics of an operating railroad company. The Board therefore

finds that effective March 3, 2004, the date the Administrative Dissolution

or Revocation for a For-Profit Corporation was filed by the State of

Missouri, General Railway Corporation ceased being a covered employer

under the Railroad Retirement and Railroad Unemployment Insurance

Acts.

FOR THE BOARD

Beatrice Ezerski

Secretary to the Board

BA # 9846
UNITED STATES OK AMERICA

RAILROAD RETIREMENT BOARD

844 NORTH RUSH STREET

CHICAGO, ILLINOIS tiOOl 1-2092

APR 0 6 2010

Board Members:

MICHAEL S. SCHWARTZ, Chairman

V.M. SPEAKMAN, JR, Labor Member

JEROME F. KEVER Management Member

Office of Division Counsel

Associate ChiefCounsel

(Tax Exempt and Government Entities)

Internal Revenue Service

1111 Constitution Avenue, N.W.

Washington, D.C. 20224

Attention: CC:TEGE:E0EG:ET1

Dear Sir or Madam:

In accordance with the coordination procedure established between the Internal Revenue Service 

and this Board, I am enclosing for your information a copy of an opinion in which the Board has

expressed its determination as to the status under the Railroad Retirement and Railroad 

Unemployment Insurance Acts ofthe following:

General Railway Corporation

Mr. John Larkin 

President

4814 Douglas Street 

Omaha, Nebraska 68132

Sincerely,

FOR THE BO/

Beatrice Ezerski

Secretary to the Board

Enclosure

cc: Mr. Dennis J. Scobie

Technical Advisor - Railroad Industry 

400 West Bay Street, Stop 4100

Jacksonville, Florida 32202

bcc: vdeneral Counsel

Chief, Audit & Compliance Division
UNITED STATES OF AMERICA

RAIIJiOAD RETIREMENT BOARD

844 NORTH RUSH STREET

CHICAGO, ILLINOIS 80611-2092

APR 0 6 2010

Board Members:

MICHAEL S. SCHWARTZ, Chairman

V.M. SPEAKMAN, JR., Labor Member

JEROME F. KEVER, Management Member

Mr. John Larkin

President

General Railway Corporation

4814 Douglas Street 

Omaha, Nebraska 68132

Re: General Railway Corporation

Dear Mr. Larkin:

Enclosed is a copy ofthe Board’s determination regarding the coverage ofthe above-referenced

company as an employer under the Railroad Retirement Act (45 U.S.C. § 231 et. seep) and the 

Railroad Unemployment Insurance Act (45 U.S.C. § 351 et. seep).

The Board's regulations provide that you may request reconsideration ofthe Board's decision in

this case. Any such request must be in writing and must be filed with this office within one year 

following the date on which the initial determination was issued. (20 CFR § 259.3(a), 57 F.R.

4366, February 5, 1992).

We will notify the Internal Revenue Service ofthe decision in this case.

Sincerely,

FOR THE BOARD

Beatrice Ezerski

Secretary to the Board

Enclosure

bcc: General Counsel

Chief, Audit & Compliance Division