B.C.D. 00-48

EMPLOYER STATUS DETERMINATION

Washington County Railroad Corporation

NOV 0 8 2000

This is the determination of the Railroad Retirement Board concerning the

continuing status of Washington County Railroad Corporation (WACR) (B.A. No.

2122) as an employer under the Railroad Retirement Act (45 U.S.C. § 231, et seq.)

(RRA) and the Railroad Unemployment Insurance Act (45 U.S.C. § 351, gt seq.)

(RUIA). WACR was determined to be an employer under the RRA and RUIA

effective November 23, 1980.

WACR was formed in April 1980 by a group of users and shippers on a 14 mile rail

line from Graniteville to Montpelier Junction in Washington County, Vermont,

which was about to be abandoned by the Montpelier and Barre Railroad Company

(MBRC) (B.A. No. 2113). See ICC Docket No. AB-202F, served March 12,1980. The

state of Vermont acquired from MBRC the right-of-way and other properties on

the 14 mile rail line on November 21, 1980; MBRC ceased its operations thereon

on November 22, 1980; and WACR began its operations on the line on

November 23, 1980 under a lease agreement with the state ofVermont. See ICC

Finance Docket No. 29536F, served January 21, 1981.

From the beginning of its operations on November 23. 1980. WACR was a lessee

of the 14 mile rail line, the operations of which were contracted out by WACR to 

the New Hampshire and Vermont Railroad Company, Inc. (B.A. No. 3119). Since

1991, WACR has reported to the Board that it has no employees. On February 2,

1999, WACR agreed to assign its lease of the 14 mile rail line to New England

Central Railroad, Inc. (NECR) (B.A. No. 3126). See STB Finance Docket No. 33715,

served February 26, 1999. On February 9, 1999, NECR accepted the assignment

of the lease between WACR and the state of Vermont and operated the line

through September 8, 1999, after which Vermont Railway, Inc. (VTRY) (B.A. No. 

2114) took over those operations under an interim lease arrangement with the

state ofVermont. See STB Finance Docket No. 33800, served September 24,1999.

VTRY operated the rail line from September 9, 1999 through September 14, 1999.

On September 15,1999 the Washington County Railroad Company, (WCRC), a new

employer, took over the VTRY operations under a new lease with the state of

Vermont. See STB Finance Docket No. 33807, decided October 23, 1999.

On November 30, 1999, WACR assigned all of its right, title and interest in the

name ‘Washington County Railroad Corporation” to VTRY. On December 2,1999,

WACR changed its corporate name to “Montpelier and Websterville Railroad

Company, Inc.” (MWRC). According to David H. Anderson, attorney for MWRC,

MWRC retains the same inactive corporate status as WACR. The corporate charter

has not been dissolved.

BA# 2122
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Washington County Railroad Corporation

In view ofthe foregoing, it is the determination ofthe Railroad Retirement Board

that the Washington County Railroad Corporation, now known as the Montpelier

and Webster Railroad Company, ceased to be an employer covered under the RRA

and RUIA as of February 9, 1999, the date on which it assigned its lease to operate

the rail line for which purpose WACR was formed.

V. M. Speakman, Jr.

Jerome F. Kever