NRETS 2021 BREAKOUT SESSION DESCRIPTIONS

(In alphabetical order by title.)

7-13-2021 Page 1 of 2

No. Topic

1. Audits of Employers

This session will address both audits conducted by the Internal Revenue Service (IRS) and the Audit 

and Compliance Division of the Railroad Retirement Board (RRB). You will receive advice on how 

to prepare for, and survive, an audit, as well as information on audit authority, objectives, and scope. 

Coordination of information between the RRB and IRS will be covered, along with disclosure, 

confidentiality considerations, and other issues, which cross agency lines. The session will discuss 

some common findings and how you can become confident that you are in compliance.

2. BA-15 “Report of Stock Options and Other Payments” (New)

The session will explain the purpose for reporting this information and will go over the Form BA-15 

and what is included on this report.

3. Employer Coverage Issues 

Do you wonder why some railroads are not covered under the Railroad Retirement Act (RRA) or why 

some employers segregate their railroad business from their non-railroad business? This session will 

provide the answers to these and many more coverage questions. The session will discuss what 

constitutes coverage under the RRA and RUIA for employers and individual employees, the use of 

contract services, and how decisions are coordinated between the RRB, the IRS, and SSA.

4. Executive Session 

The Senior Executive Officer will share his perspective on current issues facing the RRB.

5. Experience Rating and Pre-Payment Verification 

This session will give you an overview of the Railroad Unemployment Insurance Act (RUIA) claims 

process and a complete look at the Experience Rating system from A to Z. You will learn how your 

contribution rate is calculated and how the payment and recovery of benefits will affect your rate. 

Finally, you will see what actions you can take to improve your contribution rate.

7. Master the Basics I - Creditable Compensation and Service 

“Master the Basics I” is for anyone who is getting started in the world of railroad retirement. This 

session will give you a working knowledge of railroad retirement terminology and concepts and cover 

the various types of creditable compensation (i.e. back pay, separation allowances, pay-for-time-lost). 

It will also provide you with the foundational knowledge needed to understand Railroad Retirement 

Board’s (RRB) annual reporting requirements. 
NRETS 2021 BREAKOUT SESSION DESCRIPTIONS

(In alphabetical order by title.)

7-13-2021 Page 2 of 2

No. Topic

8. Master the Basics II – Filing Reports via ERSNet

This session covers how to effectively complete and file the service and compensation reports (BA-3, 

Annual Report of Creditable Compensation; BA-6a, Form BA-6 Address Report; BA-9, Report of 

Separation Allowance or Severance Pay; and BA-11,Report of Gross Earnings) via ERSNet and how 

to prepare a prior year adjustment (BA-4, Report of Creditable Compensation Adjustment). We will 

also present alternate filing methods for reports

9. IT Modernization 

This session will provide details on RRB’s IT modernization efforts to develop new systems and 

improve the efficiency of existing applications. The session will also present the various automation 

services available to employees on www.rrb.gov (i.e. Rail Net, Login.gov) and to employers, 

respectively. In addition, it will cover the new platforms in the implementation stage the agency is 

looking to rollout. 

10. Retirement and Survivor Annuities I & II 

This session is intended for those individuals covered under the RRA and for individuals who work in 

the human resources areas and handle employee questions about eligibility of benefits. The session 

will cover how retirement and survivor benefits are calculated and review factors that affect benefits. 

This session will also educate you the attendee before making the all-important retirement decision!

11. Pay for Lost Time and Recent Cases

This session will discuss the structure of Federal Employer’s Liability Act (FELA) awards and the 

Supreme Court ruling on stock options and the effect these types of awards will have on covered 

employees.

12. Watching Out for the RRB Trust Funds 

Learn the role RRB’s IG has in investigating fraud and abuse. Also, hear about some of the latest 

schemes they have encountered and cases they have pursued in the interest of protecting the RRB’s 

trust fund.