[Federal Register Volume 88, Number 249 (Friday, December 29, 2023)]
[Notices]
[Pages 90220-90222]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-28760]


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RAILROAD RETIREMENT BOARD


Agency Forms Submitted for OMB Review, Request for Comments

    In accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 
chapter 35), the Railroad Retirement Board (RRB) is forwarding an 
Information Collection Request (ICR) to the Office of Information and 
Regulatory Affairs (OIRA), Office of Management and Budget (OMB). Our 
ICR describes the information we seek to collect from the public. 
Review and approval by OIRA ensures that we impose appropriate 
paperwork burdens.
    The RRB invites comments on the proposed collections of information 
to determine (1) the practical utility of the collections; (2) the 
accuracy of the estimated burden of the collections; (3) ways to 
enhance the quality, utility, and clarity of the information that is 
the subject of collection; and (4) ways to minimize the burden of 
collections on respondents, including the use of automated collection 
techniques or other forms of information technology. Comments to the 
RRB or OIRA must contain the OMB control number of the ICR. For proper 
consideration of your comments, it is best if the RRB and OIRA receive 
them within 30 days of the publication date.

1. Title and Purpose of Information Collection: Medical Reports; OMB 
3220-0038

    Under sections 2(a)(1)(iv) and 2(a)(1)(v) of the Railroad 
Retirement Act (RRA) (45 U.S.C. 231a), annuities are payable to 
qualified railroad employees whose physical or mental condition makes 
them unable to (1) work in their regular occupation (occupational 
disability) or (2) work at all (total disability). The requirements for 
establishing disability and proof of continuing disability under the 
RRA are prescribed in 20 CFR 220.
    Annuities are also payable to (1) qualified spouses and widow(ers) 
under sections 2(c)(1)(ii)(C) and 2(d)(1)(ii) of the RRA who have a 
qualifying child who became disabled before age 22; (2) surviving 
children on the basis of disability under section 2(d)(1)(iii)(C), if 
the child's disability began before age 22; and (3) widow(er)s on the 
basis of disability under section 2(d)(1)(i)(B). To meet the disability 
standard, the RRA provides that individuals must have a permanent 
physical or mental condition that makes them unable to engage in any 
regular employment.
    Under section 2(d)(1)(v) of the RRA, annuities are also payable to 
remarried widow(er)s and surviving divorced spouses on the basis of, 
among other things, disability or having a qualifying disabled child in 
care. However, the disability standard in these cases is that found in 
the Social Security Act. That is, individuals must be unable to engage 
in any substantial gainful activity by reason of any medically 
determinable physical or mental impairment. The RRB also determines 
entitlement to a Period of Disability and entitlement to early Medicare 
based on disability for qualified claimants in accordance with section 
216 of the Social Security Act.
    When making disability determinations, the RRB needs evidence from 
acceptable medical sources. The RRB currently utilizes Forms G-3EMP, 
Report of Medical Condition by Employer; G-197, Authorization to 
Disclose Information to the Railroad Retirement Board; G-250, Medical 
Assessment; G-250A, Medical Assessment of Residual Functional Capacity; 
G-260, Report of Seizure Disorder; RL-11B, Disclosure of Hospital 
Medical Records; RL-11D, Disclosure of Medical Records from a State 
Agency; RL-11D1, Request for Medical Evidence from Employers, and RL-
250, Request for Medical Assessment, to obtain the necessary medical 
evidence. One response is requested of each respondent. Completion is 
required for all forms to obtain benefits except Form RL-11D1, which is 
voluntary.
    Previous Requests for Comments: The RRB has already published the 
initial 60-day notice (88 FR 73054 on October 24, 2023) required by 44 
U.S.C. 3506(c)(2). That request elicited no comments.

Information Collection Request (ICR)

    Title: Medical Reports.
    OMB Control Number: 3220-0038.
    Form(s) submitted: G-3EMP, G-197, G-250, G-250a, G-260, RL-11B, RL-
11D, RL-11D1, and RL-250.
    Type of request: Extension without change of a currently approved 
collection.
    Affected public: Individuals or households; Private Sector; State, 
Local and Tribal Government.
    Abstract: The Railroad Retirement Act provides disability annuities 
for qualified railroad employees whose physical or mental condition 
renders

[[Page 90221]]

them incapable of working in their regular occupation (occupational 
disability) or any occupation (total disability). The medical reports 
obtain information needed for determining the nature and severity of 
the impairment.
    Changes proposed: The RRB proposes no changes to Form G-3EMP, G-
197, G-250, G-250A, G-260, RL-11B, RL-11D, RL-11D1, and RL-250.
    The burden estimate for the ICR is as follows:

----------------------------------------------------------------------------------------------------------------
                                                                      Annual
                           Form number                               responses    Time (minutes)  Burden (hours)
----------------------------------------------------------------------------------------------------------------
G-3EMP..........................................................             600              10             100
G-197...........................................................           6,000              10           1,000
G-250...........................................................          11,950              30           5,975
G-250A..........................................................              50              20              17
G-260...........................................................             100              25              42
RL-11B..........................................................           5,000              10             833
RL-11D..........................................................             250              10              42
RL-11D1.........................................................             600              20             200
RL-250..........................................................          11,950              10           1,992
                                                                 -----------------------------------------------
    Total.......................................................          36,500  ..............          10,201
----------------------------------------------------------------------------------------------------------------

2. Title and Purpose of Information Collection: Report of Stock Options 
and Other Payments; OMB 3220-0203

    The Railroad Retirement Board (RRB) is directed by 45 U.S.C. 
231f(c)(2) to establish a financial interchange (FI) between the 
railroad retirement and social security systems to place the Social 
Security Old-Age and Survivors Insurance (OASI) and Disability 
Insurance (DI) Trust Funds and the Centers for Medicare and Medicaid 
Services (CMS) Hospital Insurance (HI) Trust Fund in the same condition 
they would have been had railroad employment been covered by the Social 
Security Act and Federal Insurance Contributions Act (FICA). Each year, 
the RRB estimates the benefits and expenses that would have been paid 
by these trust funds, as well as the payroll taxes and income taxes 
that would have been received by them. To make these estimates, the RRB 
requires information on all earnings data that are not taxable under 
the Railroad Retirement Tax Act (RRTA) but would be taxable under FICA.
    A recent court ruling, Wisconsin Central Ltd. v. U.S., determined 
that non-qualified stock options (NQSOs) are not taxable under section 
3231 of RRTA but would be taxable under FICA. Additionally, in Union 
Pacific Railroad Co. v. U.S., the Eight Circuit Court of Appeals 
determined whether certain ratification payments were taxable under the 
RRTA. The RRB requires railroad employer to provide information on the 
value of NQSOs and any ratification payments from the railroad employer 
separately from a railroad worker's reported RRTA compensation to 
determine the payroll taxes due to the Social Security Administration 
(SSA) and CMS and administer transfer of funds between the RRB, SSA and 
CMS accordingly.
    The payroll information collected from the BA-15 is essential for 
the calculation of payroll taxes and benefits used by the FI. Failure 
to collect NQSOs and ratification payment information will result in 
understating the payroll taxes that should have been collected and the 
benefit amounts that would have been payable under the Social Security 
Act for FI purposes. Accurate compensation file tabulations are also an 
integral part of the data needed to estimate future tax revenues and 
corresponding FI amounts. Without information on NQSOs and ratification 
payments, the amount of funds to be transferred between the RRB, SSA 
and CMS cannot be determined.
    Previous Requests for Comments: The RRB has already published the 
initial 60-day notice (88 FR 73055 on October 24, 2023) required by 44 
U.S.C. 3506(c)(2). That request elicited no comments.

Information Collection Request (ICR)

    Title: Report of Stock Options and Other Payments.
    OMB Control Number: 3220-0203.
    Form(s) submitted: BA-15.
    Type of request: Revision of a currently approved collection of 
information.
    Affected public: Private Sector; Businesses or other for-profits.
    Abstract: Section 7(b) (6) of the Railroad Retirement Act (45 
U.S.C. 231f(c)(2)) requires a financial interchange between the SSA, 
CMS, and the RRB trust funds. The collection obtains non-qualified 
stock options and ratification payments for railroad employees. The 
information is used to calculate the correct payroll taxes and benefits 
that would have been paid to place the OASIDI and CMS trust funds in 
the same condition they would have been had railroad employment been 
covered by the SS and FIC acts.
    Changes proposed: The RRB proposes minor non burden impacting 
changes to the Form BA-15:
    <bullet> remove the word ``ratification'' and replace with 
``other'' in the first paragraph of the form and section 24-27 of the 
Form tab,
    <bullet> remove the word ``ratification'' and replace with 
``other'' in the Instructions tab for number 14-17 & 24-27,
    <bullet> remove the word ``ratification'' and replace with 
``other'' in the Data Layout tab for 28-31, and
    <bullet> remove the first row titled ``Column'' in the Data Layout 
tab.
    The burden estimate for the ICR is as follows:

                                      Estimate of Annual Respondent Burden
----------------------------------------------------------------------------------------------------------------
                                                                      Annual
                           Form number                               responses    Time (minutes)  Burden (hours)
----------------------------------------------------------------------------------------------------------------
BA-15 (by secure Email, FTP, or CD-ROM)--Positive...............              50             300             250
BA-15 ( by secure Email, FTP, or CD-ROM)--Negative..............             550              15           137.5
                                                                 -----------------------------------------------
    Total.......................................................             600  ..............             388
----------------------------------------------------------------------------------------------------------------


[[Page 90222]]

    Additional Information or Comments: Copies of the forms and 
supporting documents can be obtained from Kennisha Money at (312) 469-
2591 or <a href="/cdn-cgi/l/email-protection#e0ab858e8e89938881cead8f8e8599a0929282ce878f96"><span class="__cf_email__" data-cfemail="b2f9d7dcdcdbc1dad39cffdddcd7cbf2c0c0d09cd5ddc4">[email protected]</span></a>.
    Comments regarding the information collection should be addressed 
to Brian Foster, Railroad Retirement Board, 844 North Rush Street, 
Chicago, Illinois, 60611-1275 or <a href="/cdn-cgi/l/email-protection#4200302b232c6c042d31362730023030206c252d34"><span class="__cf_email__" data-cfemail="a2e0d0cbc3cc8ce4cdd1d6c7d0e2d0d0c08cc5cdd4">[email protected]</span></a> and to the OMB 
Desk Officer for the RRB, Fax: 202-395-6974, Email address: 
<a href="/cdn-cgi/l/email-protection#1c53554e5d434f697e71756f6f7573725c73717e3279736c327b736a"><span class="__cf_email__" data-cfemail="521d1b00130d0127303f3b21213b3d3c123d3f307c373d227c353d24">[email protected]</span></a>.

Brian Foster,
Clearance Officer.
[FR Doc. 2023-28760 Filed 12-28-23; 8:45 am]
BILLING CODE 7905-01-P


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