NOV 0 4 2002

EMPLOYER STATUS DETERMINATION

Savannah & Atlanta Railway Company

Akron, Canton & Youngstown Railway Company

Carolina & Northwestern Railway Company

Live Oak, Perry & South Georgia Railway Company

Georgia Northern Railway Company

Fairport, Painesville & Eastern Railroad Company

Lake Erie & Fort Wayne Railroad Company

Lenoir Car Works

This is the decision of the Railroad Retirement Board regarding the

continued status of the above-listed railroads as employers under the

Railroad Retirement and Railroad Unemployment Insurance Acts.

According to information provided by Norfolk Southern Corporation, all 

of these companies are former subsidiaries of Norfolk Southern or its

predecessor railroads which have not had employees for reporting

purposes under the Acts administered by the Board for many years.

Most of these companies have been dissolved or have been merged into

Norfolk Southern Corporation subsidiaries as described below1. M. W.

Jackson, Manager, Payroll Accounting for Norfolk Southern, advised

that much of the information requested by the Board in developing a

case for termination of employer status, such as the exact date rail

operations ceased or the date employees of each company were last

compensated, is not available. In light of the information that has been

provided by the company which is reporting service for these lines, the

Board finds that the employer status of each should be terminated as of

the date indicated below:

1) B.A. Number 1534, Savannah & Atlanta Railway Company,

merged into Central of Georgia Railroad Company (B.A. No. 1505)

in 1963. The Board finds that its coverage status ended

December 31, 1963.

Reporting ofservice for the surviving companies is done under a consolidated B.A. number.

9408, which is the B.A. number for Norfolk Southern Corporation.

BA# 1534
-2-

Savannah & Atlanta Railway Company

Akron, Canton & Youngstown Railway Company

Carolina & Northwestern Railway Company

Live Oak, Perry & South Georgia Railway Company

Georgia Northern Railway Company

Fairport, Painesville & Eastern Railroad Company

Lake Erie & Fort Wayne Railroad Company

Lenoir Car Works

2) B.A. Number 1301, Akron, Canton & Youngstown Railway

Company, merged into Norfolk & Western Railway Company (B.A.

No. 1402), on January 2, 1982. The Board finds that it ceased to

be an employer effective that same date.

3) B.A. Number 1533, Carolina & Northwestern Railway Company,

merged into Southern Railway Company (B.A. No. 1525) on June

1, 1988. Its covered status ended on that same date.

4) B.A. Number 2407, Live Oak, Perry & South Georgia Railway

Company, merged into Georgia, Southern & Florida Railway

Company (B.A. No. 1513), on December 31, 1993. Its covered

status ended on that same date.

5) B.A. Number 2518, Georgia Northern Railway Company, merged

into Georgia, Southern & Florida Railway Company, on

December 31, 1993, and ceased to be an employer on that same

date.

6) B.A. Number 4214, Fairport, Painesville & Eastern Railroad

Company, merged into Norfolk & Western Railway Company, on

July 2, 1984 and ceased to be an employer that same date.
Savannah & Atlanta Railway Company

Akron, Canton & Youngstown Railway Company

Carolina & Northwestern Railway Company

Live Oak, Perry & South Georgia Railway Company

Georgia Northern Railway Company

Fairport, Painesville & Eastern Railroad Company

Lake Erie & Fort Wayne Railroad Company

Lenoir Car Works

7) B.A. Number 4332, Lake Erie & Fort Wayne Railroad Company,

was dissolved April 1, 1982. It ceased to be an employer on that

same date.

8) B.A. No. 9503, Lenoir Car Works was dissolved December 15,

1986 and ceased to be an employee effective that same date.

Accordingly, Savannah & Atlanta Railway Company; Akron, Canton &

Youngstown Railway Company; Carolina & Northwestern Railway

Company; Live Oak, Perry & South Georgia Railway Company; Georgia

Northern Railway Company; Fairport, Painesville & Eastern Railroad

Company; Lake Erie & Fort Wayne Railroad Company; and Lenoir Car

Works all ceased to be employers under the Railroad Retirement and

Railroad Unemployment Insurance Acts effective with the close of

business of each date listed respectively above.

V. M. Speakman. Jr.

Jerome F. Kever