AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 1 of 70

901 Provisions of the Act and the Regulations

901.01 The Railroad Unemployment Insurance Act

a. Section 1 (j) of the Act provides that:

"The term 'remuneration' means pay for services for hire, including pay for time 

lost, and tips, but pay for time lost shall be deemed earned on the day on which 

such time is lost. The term 'remuneration' includes also earned income other 

than for services for hire if the accrual thereof in whole or in part is ascertainable 

with respect to a particular day or particular days. The term 'remuneration' does 

not include any money payments received pursuant to any non-governmental 

plan for unemployment insurance, maternity insurance, or sickness insurance."

b. Section 1 (k) of the Act provides, in part, that: 

"(1) a day of unemployment, with respect to any employee, means a calendar 

day...with respect to which (i) no remuneration is payable or accrues to him...and 

(2) a 'day of sickness', with respect to any employee, means a calendar 

day...with respect to which (i) no remuneration is payable or accrues to him...: 

Provided, however, that 'subsidiary remuneration', as hereinafter defined in this 

subsection, shall not be remuneration for the purpose of this subsection except 

with respect to an employee whose base-year compensation, exclusive of 

earnings from the position or occupation in which he earned such subsidiary 

remuneration, is less than [an amount that is equal to 2.5 times the monthly 

compensation base for months in such base year as computed under section 1(i) 

of this Act]: Provided further, that remuneration for a working day which includes 

a part of each of two consecutive calendar days shall be deemed to have been 

earned on the first of such two days, and any individual who takes work for such 

working day shall not by reason thereof be deemed not available for work on the 

second of such calendar days....

"For the purpose of this subsection, the term 'subsidiary remuneration' means, 

with respect to any employee, remuneration not in excess of an average of 

$15.00 a day for the period with respect to which such remuneration is payable 

or accrues, if the work from which the remuneration is derived (i) requires 

substantially less than full time as determined by generally prevailing standards, 

and (ii) is susceptible of performance at such times and under such 

circumstances as not to be inconsistent with the holding of normal full-time 

employment in another occupation."

901.02 Regulations

See Part 322, Remuneration, of the RRB's regulations.
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 2 of 70

902 Elements of the Provisions of the Act

902.01 Payable

Remuneration is payable if there is a legal obligation to pay either presently or at 

a future date.

902.02 Accrues

Remuneration accrues if it is derived from and related to the performance of work 

or service.

902.03 Days with respect to which remuneration is payable or accrues

are days on which it is earned or deemed to be earned. Remuneration for a 

working day which includes a part of two consecutive calendar days is deemed to 

have been earned on the calendar day on which the working day begins.

902.04 Remuneration is earned income

Each kind of income included in the definition of the term "remuneration" in the 

Act is a form of earned income. Income which is not earned is not remuneration.

902.05 Specified forms of earned income are remuneration

Earned income is remuneration if:

a. It is pay for services for hire, or

b. The accrual of the earned income is ascertainable with respect to a 

particular day or particular days.

902.06 Pay for time lost and tips

Pay for time lost is a form of pay for services for hire. Tips are remuneration only 

if they are earned income.

902.07 Payments excluded by definition

The Act specifically excludes from the definition of remuneration voluntary 

payments of payroll taxes, and contributions and payments under private or 

nongovernmental plans for unemployment, maternity, or sickness insurance.

903 Subsidiary Remuneration

Subsidiary remuneration does not prevent a day from being considered a day of 

unemployment or sickness, unless the employee who earns the subsidiary 

remuneration did not have base year compensation equal to 2.5 times the 
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 3 of 70

monthly compensation base for months in the base year, which was paid for 

work in another position or occupation. Remuneration is subsidiary if all these 

conditions are met:

a. The payment is not in excess of an average of $15.00 a day for the period 

for which it is paid. The average applies to the "period" for which the 

remuneration is paid under the terms under which the work is performed. 

For instance, if the employee is customarily paid by the week, the average 

applies to the week. If the employee works by the month, the average 

applies to the month. If he or she is hired and paid by the hour or by the 

day, the period is a day.

b. The work which produced the remuneration requires substantially less 

than full time as determined by generally prevailing standards.

c. The work which produced the remuneration can be performed at such 

times and under such circumstances as not to be inconsistent with the 

holding of normal full-time employment in another occupation.

In circumstances in which the question of subsidiary remuneration arises, that 

question should be considered first. If the evidence does not support a 

determination that the payments are subsidiary remuneration, then the question 

whether the payments are remuneration attributable to particular days should be 

considered.

904 Supplemental Benefit Plans

Payments made under a nongovernmental plan for unemployment or sickness 

insurance are not compensation or remuneration. Therefore, such payments are 

not subject to tier II railroad retirement tax, although sickness payments may be 

subject to tier I tax. The determination whether a particular labor-management 

agreement or other arrangement constitutes such a nongovernmental plan for 

unemployment or sickness insurance is made by the Director of Policy and 

Systems, after study of the provisions of the plan. Listings of plans, usually 

referred to as "supplemental unemployment (or sickness) benefit plans," that 

affect railroad employees appear in Appendices F and G. The standards for 

nongovernmental plans are in Part 323 of the RRB's regulations.

905 Earned Income

905.01 Income

For the purposes of the Act, income is expressed in terms of money. Income, 

therefore, is money, or commodities, services or privileges which have an agreed 

money value. Commodities, services or privileges have an agreed money value 

if:
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 4 of 70

a. Income is payable or accrues in the form of money and it is agreed that 

the whole or a specified part of the income accrued or payable may be 

paid in the form of commodities, services or privileges; or

b. There is an agreement before the income accrues or becomes payable 

that:

1. the commodities, services, or privileges in the form of which it is 

payable have a specified money value, and 

2. income to the extent of the specified money value is to accrue or be 

payable in the form of such commodities, services, or privileges.

905.02 Earned

Income is earned if it is payable or accrues in consideration of work or services 

performed in consideration of the income.

a. Work is physical or mental activity.

b. Service is the rendering of any labor, office or duty to another. The term 

describes obligation in relation to the person to whom the service is 

rendered rather than activity. Service may consist of readiness for activity 

or of a promise or arrangement to engage in activity.

c. Income is in consideration of work or service if: 

1. the performance of work or service is contingent upon the accrual 

or income; or

2. there is an expressed agreement that work or service should be 

performed in return for which income would be payable or accrue; 

or

3. the statements or actions made before income was payable 

indicate that it was the intention of the persons involved that the 

payment or accrual of the income was related to the performance of 

work or service.

d. Work or service is in consideration of income if:

1. there is an agreement made prior to the performance of the work or 

service that income would be payable or accrue as a result of the 

work or service; or

2. the statements or actions made prior to the performance of the 

work or service indicate that it was the intention of the persons 
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 5 of 70

involved that income would accrue or be payable as a result of the 

work or service.

906 Pay for Services for Hire

906.01 Pay

Pay for services for hire is earned income payable or accrued in consideration of 

the performance of services for hire.

906.02 Services for hire

Services for hire are services performed in consideration of income, subject to 

continuing authority to supervise and direct the manner of performing the 

services. 

906.03 Pay for time lost

Pay for time lost is a form of pay for services for hire. Time is lost when active 

service is not performed but the relation which originated in the performance of 

service for hire continues. Pay for time lost is usually allocated to time prior to 

the date of the award of pay for time lost. Benefits paid for days to which pay for 

time lost is allocated may be recoverable under section 2(f) of the Act.

Amounts awarded as pay for time lost may be allocated to time subsequent to 

the award. Such an amount allocated to a period of time subsequent to an 

award may be considered as pay for time lost only if, during this period, the 

employee actually loses time from the employer's service and retains an 

employment relation. Resignation, death or other termination of the employeremployee relation prevents any time after such termination from being 

considered as time lost. An amount allocated to time after termination of the 

employer-employee relation cannot be regarded as pay for time lost.

No day with respect to which pay for time lost is payable may be considered as a 

day of unemployment or a day of sickness.

Note: A payment for time lost is subject to contribution by the employer under 

the Unemployment Insurance Act and both the employee and employer are 

required to pay taxes under the Railroad Retirement Tax Act on the basis of such 

payment. If a payment is allocated to a period in the future, prescribed 

compensation and contribution reports are to be made after the end of each 

quarterly or annual reporting period to which any part of the payment is allocated.

906.04 Payments under job protection plans

Remuneration is sometimes paid to railroad employees in the form of allowances 

compensating them for wage losses resulting from abandonment or coordination 

of railroad facilities, merger of two or more railroads, technological changes, etc. 
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 6 of 70

An employee who is entitled to receive such a protective payment for a particular 

period - a monthly allowance, for instance - may claim benefits under the Act 

pending receipt of the protective payment. In such case the benefits are paid 

subject to recovery under section 2(f) of the Act. A number of the most important 

job protection plans and the various types of payments they provide are 

described in Appendix A. Payments made under two of the plans are discussed 

below.

a. Washington Agreement of 1936

1. Displacement allowances are paid to employees who, as a result of a 

coordination, are removed from their former positions and required to work in 

positions compensated at a lower rate of pay. The amount of the 

displacement allowance is the amount by which the employee's average 

monthly compensation in the 12 months preceding the coordination exceeds 

the pay in the position in which he works after the coordination. This amount 

is paid for service equivalent to the average monthly time worked during the 

12 months preceding the coordination. Displacement allowances are 

remuneration with respect to the days for which they are paid.

2. Coordination allowances are paid to employees who are unemployed as a 

result of a coordination, but who do not sever their relationship with the carrier 

and who remain subject to call. The monthly amount of the coordination 

allowance is equal to 60% of an employee's average monthly compensation 

during the 12 months preceding the coordination. It is payable for a number 

of months, not exceeding 60, depending upon the number of years of service 

preceding the coordination. Coordination allowances are remuneration with 

respect to the days for which they are paid.

3. The separation allowance is a lump-sum payment payable to employees 

eligible for a coordination allowance who may, at their option, elect to sever 

their relation with the carrier and to receive a lump-sum settlement in lieu of 

the coordination allowance. A separation allowance is equal to a certain 

number of months' pay, not exceeding 12 months, depending upon the 

number of years of service preceding the coordination. Employees who 

receive such allowances retain no rights as employees and are not subject to 

call for service. A separation allowance is remuneration, but such 

remuneration is not attributable to any day after the employment relation was 

severed.

b. National Job Stabilization Agreement of February 7, 1965

Under this agreement protected employees are retained in service and have their 

compensation preserved unless or until they retire, are discharged for cause, or 

are otherwise removed by natural attrition.
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 7 of 70

1. Monthly allowances are paid to employees as necessary to preserve their 

compensation. In determining the amount of a protective allowance for a 

particular month, account is taken of the employee's compensation and the 

amount of time worked in the month and his average monthly time worked in 

the last 12 months of compensated service before the date of the agreement. 

This allowance is considered to be remuneration with respect to a number of 

days in the month determined as follows: the number of hours actually 

worked in the month is subtracted from the monthly average hours for the 

base period; the remainder is converted into days and the resulting figure is 

the number of days for which the protective allowance is considered to be 

paid. The amount of benefits recovered under Section 2(f) will be the benefits 

paid for that number of days or the amount of the protective allowance for the 

month, whichever is less.

2. Lump-sum separation allowance Any protected employee who has 15 or 

more years of employment relationship with the carrier and is requested by 

the carrier to transfer to a new point that would require him to move his 

residence, may elect to resign and accept a lump-sum separation allowance 

instead. The separation allowance is computed in accordance with provisions 

of the Washington Agreement. The separation allowance is remuneration; 

the remuneration is not attributable to any day after the date of separation.

906.05 Guaranteed earnings

A payment under a plan which guarantees an amount of earnings or mileage in a 

specified period is remuneration with respect to each day in the specified period.

906.06 Tips

Tips are income in the form of fees or gratuities paid in consideration of service.

a. Tips are earned income if the services for which they are paid are 

performed in consideration of the income.

b. Tips are pay for services for hire if the services are performed in 

consideration of the income subject to continuing authority to supervise 

the manner of performing the services.

906.07 Layover days

Remuneration is not to be regarded as payable or accruing with respect to 

"layover" days, solely because the days are termed "layover" days.

906.08 Equivalent of full-time work

An employee who works fewer than five days each week under a compressed 

work schedule that provides the equivalent of full-time employment does not earn 

remuneration with respect to his or her additional rest days resulting from such 
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 8 of 70

work schedule, but such employee will not be considered to be available for work 

on such rest days.

907 Ascertaining Accrual of Income with Respect to Particular 

Days

907.01 Income related to work or service

To be ascertainable with respect to a particular day or particular days, the 

accrual of income must be related to work or service performed on the particular 

day or particular days.

907.02 Relation of accrual to work or service

a. The accrual of income is ascertainable with respect to days on which work

is performed if the amount of income is proportionate to the estimated 

length of time needed to perform the work.

b. The accrual of income is ascertainable with respect to days on which the 

performance of work or service is required.

c. The accrual of income is ascertainable with respect to a day upon which a 

result is accomplished, if the accrual of a specified amount of income is 

contingent upon the accomplishment of such result.

907.03 Earned income which is not remuneration

Earned income other than pay for services for hire is not remuneration if it not 

related to work or service on a particular day or particular days.

907.04 Work day overlapping two calendar days

Income for a working day which includes a part of two consecutive calendar days 

is considered to have been earned on the calendar day on which the working day 

begins.

907.05 Commission on sales

Commissions on sales are to be regarded as remuneration with respect to the 

day or days on which sales are made.

907.06 Pay not attributable to holiday

Under some agreements, the daily rate of compensation of an extra employee is 

the weekly rate divided by the number of working days in the week. Most weeks 

contain five working days, so the daily rate is one-fifth the weekly rate, but in a 

week that includes a holiday, the daily rate is one-fourth the weekly rate. 

Regardless of such variations in daily rates, the pay the employee receives for 
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 9 of 70

working in a holiday week is attributable only to the days on which he or she 

works. None of the pay is attributable to the holiday, unless, of course, he works 

on the holiday. 

907.07 Payment as a result of the WARN Act

Payment that has been made under the WARN Act due to a plant closing or 

layoff where no notice or less than 60 days’ notice is given to the employees is 

considered remuneration, with respect to the day or days for which the payment 

is made.

If, prior to making the WARN Act payment, the employer had notice of payment 

of RUIA benefits that were paid with respect to a registration period covered to 

the WARN Act payment, the RUIA benefits may by subject to a section 2(f)

recovery. (Ref. Legal Opinion L-2010-06)

908 Consideration of Evidence

908.01 Claimant's certification acceptable in absence of conflicting 

evidence

The claimant's certification on Form UI-3 that he or she did not work on any 

claimed day and will not receive income, such as vacation pay or pay for time 

lost, constitutes sufficient evidence that no remuneration is payable or has 

accrued to the claimant with respect to any day for which he or she has 

registered on Form UI-3, unless conflicting evidence is presented. Likewise 

acceptable is the claimant's statement on Form SI-3 that he or she has not 

received wages for any claimed days in the claim period.

908.02 Conflicting evidence

Conflicting evidence is any information that the claimant has performed, on one 

or more days for which he or she registered, work from which earned income 

may be derived; or that the claimant has received or is entitled to receive 

payments which may be earned income, payable or accrued with respect to days 

for which the claimant has registered.

908.03 Information which is not conflicting evidence

Experience has shown that remuneration is usually not derived from certain kinds 

of work and that certain types of payments are not remuneration. Accordingly, 

the claimant's certification is not considered to be in conflict with the performance 

of work or the receipt of payments of the kinds set forth below.

a. Work

1. Farming - Work performed by a claimant on a farm which he or she owns or 

rents ordinarily does not produce remuneration since the accrual of income is 
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 10 of 70

not ascertainable with respect to a particular day or days. (See instructions 

on availability of self-employed persons and farmers.)

2. Picketing - A claimant does not earn income serving as a picket for a union of 

which he or she is a member, since the union can usually require that its 

members picket without pay and the picketing is performed to discharge the 

duties of membership. Picketing has no effect upon availability.

3. Public relief - Work performed under the immediate supervision of a state, 

county, or local relief agency as a requirement for the continued receipt of 

relief payments does not produce earned income since public relief payments 

are made on consideration of individual need and public policy.

b. Payments

1. Interest, dividends, and other returns on invested capital- Payments of 

interest, dividends and other returns on invested capital not coupled with the 

rendition of personal service are not earned income because they are not 

paid in consideration of service.

2. Nongovernmental insurance payments- Money payments received pursuant 

to any nongovernmental plan for unemployment, maternity, or sickness 

insurance are specifically excluded from the definition of remuneration in 

section 1(j) of the Act.

3. Pension- Although a pension paid to an individual by a person who previously 

employed him or her may be pay for services for hire, it is not payable with 

respect to days subsequent to the last day on which active service was 

performed since no return to active service is contemplated.

4. Relief- Payments of relief on the basis of need and without a work 

requirement by either public relief agencies or private charities are not earned 

income, since the payments are made in consideration of need. Payments of 

relief on the basis of need by a state, county or local public relief agency with 

a requirement that work be performed under the direct supervision of the 

agency are not earned income, since the payments are made on the basis of 

need and public policy and the work requirement is for the recipient's welfare.

5. Rent- Payments for the rental of property are not earned income unless the 

individual who receives such payments performs service in connection with 

the rental of property.

6. Strike benefits- Strike benefits paid by a union to its members are not earned 

income even though the recipients may be required to picket, since the 

payments are made in consideration of loss of income and union membership 

and since the requirement to picket is an obligation of union membership.
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 11 of 70

908.04 Effect of conflicting evidence

The claimant's certification on Form UI-3 or Form SI-3 does not constitute 

sufficient evidence that no remuneration is payable or has accrued to the 

claimant with respect to any day for which he or she has registered when there is 

evidence to the contrary in file. An investigation is to be conducted to determine 

whether remuneration is payable or has accrued, unless the information is 

sufficiently complete that a determination can be made on the basis of such 

information.

909 Determinations Based on Limited Information

909.01 Work for an employer

If there is information that a claimant has performed work for an employer, as 

defined in section 1(a) of the Act, other than a railway labor organization, 

consider that remuneration is payable or has accrued to the claimant with respect 

to the days on which he or she worked.

909.02 Work for person for whom claimant previously performed service 

for hire

If there is information that a claimant has performed work for a person for whom 

he or she previously performed service for hire, consider that remuneration is 

payable or has accrued to the claimant with respect to the days on which he or 

she worked.

909.03 Payments by an employer

If there is information that an employer as defined in section 1(a) of the Act, other 

than a railway labor organization, has paid or has acknowledged an obligation to 

pay a claimant for certain days, consider that remuneration is payable with 

respect to such days, unless it is alleged that the payments were not in 

consideration of service or were not payable with respect to such days. For 

example:

a. Vacation pay

When a payment under a vacation agreement is assigned to any days, consider 

that remuneration is payable with respect to such days. (See also section 910.05

.)

b. Wages while sick

Except as provided in section 910.05, a payment of compensation by an 

employer to an employee for days in a period during which the employee was 

absent from work on account of sickness, is to be considered remuneration for 

such days.
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 12 of 70

909.04 Payments by person for whom claimant previously performed 

service for hire

If there is information that a person for whom a claimant previously performed 

service for hire has paid or has acknowledged an obligation to pay the claimant 

for certain days, consider that remuneration is payable with respect to such days, 

unless the claimant denies that the payment is earned income or that it is 

payable with respect to such days.

909.05 Payments to local lodge officials

A payment by a local lodge of a labor organization to an employee for services 

as a local lodge official is to be regarded as subsidiary remuneration if such 

payment does not exceed an average of $15.00 a day for the period with respect 

to which it is payable or accrues, unless there is information that the work from 

which the payment is derived does not require substantially less than full time as 

determined by generally prevailing standards, or is not susceptible of 

performance at such times and under such circumstances as not to be 

inconsistent with the holding of normal full-time employment in another 

occupation.

909.06 Claimant states that he or she earned income

If a claimant states that he/she earned income on certain days, consider that 

remuneration is payable or accrued to him/her for such days, unless the 

statement is later denied by the claimant.

909.07 Claimant indicates employment or holiday pay for day claimed

When a claimant indicates on an application or claim form that he or she worked 

on or received holiday pay for a day which is claimed as a day of unemployment 

or sickness, consider that remuneration is payable or has accrued to the claimant 

for such day.

909.08 Payments for National Guard duty

Pay for National Guard duty or reserve drills performed on a Saturday or a 

Sunday is to be considered as remuneration with respect to the days on which 

the duty is performed, regardless of the amount received by the claimant. Pay 

for National Guard duty or a reserve drill performed in an evening during the 

week is to be considered as reimbursement to the claimant for his or her 

expenses; as such, the payment would not prevent a day from being a day of 

unemployment or a day of sickness.

909.09 Mercantile establishment

`A claimant who works in his/her own mercantile establishment is considered to 

be in receipt of remuneration if income from the work is ascertainable with 
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 13 of 70

respect to particular days. Each case in which a claimant works in his/her own 

mercantile establishment should be investigated. If investigation discloses that 

the claimant works regularly or does a substantial amount of work at irregular 

intervals, he/she is to be presumed to be receiving remuneration with respect to 

each day on which he or she works. If the claimant disagrees with the 

determination, the case should be referred to Policy and Systems-RIS. In any 

other case, i.e. where a claimant does not work regularly and does not perform a 

substantial amount of work, information as to the kind, amount, and frequency of 

the work the claimant performs is to be forwarded to Policy and Systems-RIS for 

a determination as to whether the work produces income ascertainable with 

respect to particular days.

910 Evidence Required

910.01 Work

If the information that the claimant is performing work is insufficient for a 

determination, evidence is required on the following points:

a. Description of the work performed.

b. Whether income is payable or has accrued in consideration of the work.

c. Whether the accrual of income is ascertainable with respect to a 

particular day or days.

910.02 Payments

If the information that a claimant has received or is entitled to receive payments 

is insufficient for a determination, evidence is required on the following points:

a. Terms and conditions of payments.

b. Whether the payment is in consideration of service.

c. Whether the accrual of income is ascertainable with respect to a particular 

day or days.

910.03 Work or service in consideration of income

Consider that work or service is performed in consideration of income unless 

there is information that the work or service may be performed in consideration of 

something other than income. It will be necessary to determine on the basis of 

positive evidence, whether work or service was performed in consideration of 

income, if there is information that the work or service may have been performed 

for one of the following considerations.
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 14 of 70

a. Anticipation of future employment

An individual may perform service with the expectation that if his or her service is 

satisfactory, he or she will be employed to perform service for hire; or an 

individual may perform service for an enterprise which cannot pay for the service 

in the expectation that when the enterprise can afford to pay, the individual will 

be engaged to perform service for hire.

b. Board

An individual may perform work or service in consideration of board upon which 

there is no agreed monetary value.

c. Charity

An individual may perform work or service in consideration of sympathy, 

friendship, or compassion for another without expectation of income.

d. Companionship

An individual may perform work or service in consideration of companionship so 

that he or she may continue to frequent another's property.

e. Family ties

An individual may perform work or service in consideration of family relationship 

or in consideration of ties created by living in a household.

f. Payments in kind

An individual may perform work or service in consideration of commodities, 

service, or privileges upon which there is no agreed money value.

g. Reciprocal service

An individual may perform work or service in consideration of reciprocal promises 

of work or service upon which there is no agreed money value.

h. Shelter

An individual may perform work or service in consideration of living in a house or 

room upon which there is no agreed money value.

i. Training

An individual may perform work or service in consideration of training in the work 

or of maintaining his or her skills by performing work.
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 15 of 70

910.04 Pay for time lost

If there is information that income which may be in consideration of service was 

not payable upon performance of all or part of the service, but became payable 

upon the existence of other circumstances, an investigation should be conducted 

to determine whether such income is pay for service for hire and whether it is pay 

for time lost.

910.05 Vacation pay and allowances

Vacation pay and allowances are remuneration. Vacation pay is attributable to 

the days in a vacation period. An allowance in lieu of vacation is not attributable 

to any day for the purposes of section 1(k). The accrual and payment of vacation 

pay and allowances are governed ordinarily by vacation agreements and 

practices. The days, if any to which a payment under a vacation agreement are

attributable depend upon the circumstances of payment.

a. Vacation agreement

In general, vacation agreements in the railroad industry provide for the 

accumulation of a right to a paid vacation. This right is to be exercised during a 

vacation year defined in the agreements. There is a method set forth of 

determining a vacation period for each employee. In the event that an employer 

cannot grant an employee his or her vacation, the employer is obligated at the 

end of the vacation year, if the employee is still in the employer's service, to pay 

an allowance in lieu of vacation. There is a special provision for the granting of 

vacation pay or allowances in lieu of vacation to employees who retire. 

Otherwise, the employer's obligation to make a payment ceases upon the death 

of the employee or upon the severance of his or her employment relation.

Accordingly, in any case where there is a question whether an employee has 

taken a vacation in accordance with a vacation agreement or whether any 

payment made pursuant to a vacation agreement is remuneration payable or 

accrued with respect to any day, it will be necessary to have information 

concerning the provisions of the agreement and an account of any local practices 

said to exist under the agreement. Where any payment in connection with a 

vacation agreement is not clearly within the provisions of the agreement, such as 

a payment on account of a deceased employee, the character of the payment 

may be determined on the basis of the intent of the parties.

b. Vacation Pay

1. If an employee takes a vacation in accordance with a vacation agreement, 

remuneration is payable or accrues to him or her with respect to the days in 

the vacation period, irrespective when payment is made. An employee is 

considered as taking a vacation when he or she is absent from work during a 

scheduled or assigned vacation period.
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 16 of 70

2. If an employee receives a payment for a vacation period scheduled or 

assigned in accordance with a vacation agreement, remuneration is payable 

to him or her with respect to the days in the vacation period.

3. If, in accordance with a vacation agreement, an employee is required to take 

his or her vacation on certain days (for example, days immediately following a 

furlough), remuneration is payable with respect to such days, subject to the 

exception in item 5 below.

4. If an employee requests payment of any amount provided under a vacation 

agreement and such payment is made for any days when the employee is 

sick or unemployed, remuneration is payable with respect to such days.

5. If an employee elects in accordance with the provisions of the applicable 

agreement to waive payment of unused vacation allowance during a period of 

illness or unemployment, no remuneration is payable or accrues to him or her 

with respect to days in such period.

6. The vacation pay of operating (T&E) employees subject to the national 

agreement is attributable to all seven days of the vacation week. Conversely, 

the vacation pay of non-operating employees subject to the national 

agreement is attributable to the days that would otherwise be workdays, 

generally to non-rest days. The vacation pay of employees working a 

compressed schedule is attributable as shown on the payroll record, generally 

to four or five days per week. If the payroll record is inconsistent with the 

vacation agreement, submit information on the agreement and local practices 

through channels for an opinion.

c. Allowance in lieu of vacation

An allowance which is paid to an employee in lieu of vacation and which, for 

accounting purposes only, is carried on a payroll cannot be regarded as made 

with respect to the days in the particular pay period. An allowance in lieu of 

vacation may be found payable to an employee who dies, or ceases service for 

the purpose of receiving an annuity, or has not at the end of a vacation period 

had a vacation in accordance with the applicable vacation agreement, or has his 

or her vacation otherwise set aside in accordance with the provisions of the 

applicable agreement and practices.

If a claimant states that he or she received "pay in lieu of vacation" and there is 

no evidence to the contrary, initially consider that the pay is not attributable to 

any particular day or days and allow the payment of benefits accordingly. Send 

Form Letter ID-9g to the employer in such a case. If the employer then advises 

that the payment is attributable to a particular day or days, necessary 

adjustments should be made. In the case of an employee who dies or cease 

service to receive an annuity, the RRB may, in the interest of the employee, 

allocate the payments to a period equivalent to the entire vacation period. In 
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 17 of 70

such cases, the payment is considered as vacation pay, and remuneration with 

respect to the days in the period to which allocated. In any case where vacation 

pay is reported as paid for days after the beginning date of a claimant's annuity, 

the payment is to be considered in lieu of vacation.

Appendices

Appendix A - Job Protection Plans

A. Introduction

Job Protection plans originate in a variety of ways - by agreement between 

management and labor, by order of the Interstate Commerce Commission, etc. 

The provisions of these plans that are of particular importance in connection with 

unemployment and sickness benefits are those calling for payments to protect 

employees. The major types of payments are listed below.

B. Effect of Protective Payments on Benefits

1. Monthly allowance to employee who is removed from his former position and 

placed in a lower-paid position. The allowance is remuneration. Usually it 

has no effect on benefits because the individual is not unemployed.

2. Monthly allowance to employee who retains his right to work and is available 

for service but does not have regular work. The allowance is remuneration. 

An employee entitled to this type of protection may receive unemployment 

benefits subject to recovery under Section 2(f) in case an allowance is later 

paid for the month in question. The method of determining the amount 

recoverable depends upon the protective agreement. If the agreement 

indicates that the allowance should be considered as paid for each day in the 

month all benefits paid for days in the month are recoverable (unless the 

allowance is less than the benefits). If the agreement indicates that the 

allowance should be considered not as remuneration for a lesser time not 

worked, the amount recoverable will ordinarily be the benefits for the number 

of days represented by the payment for time not worked.

3. Payment under guaranteed earnings provision (such as a guaranteed extra 

board). This is a payment made to an employee who is not provided with 

enough work to make his guarantee. The payment is remuneration with 

respect to days for which it is paid. If the guarantee is for full-time work (40 

hours per week on a guaranteed extra board, for instance) unemployment 

benefits are not payable. If the guarantee is for less than full-time work, 

benefits may be paid, subject to recovery under Section 2(f).

4. Supplemental unemployment and sickness benefits. Payment made by an 

employer (sometimes through an insurance company) under a plan designed 

to supplement benefits provided by law. Payment is not remuneration and 
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 18 of 70

does not affect an employee's rights to benefits under the Railroad 

Unemployment Insurance Act.

5. Lump-sum severance allowance. Payment to employee whose employment 

relationship is severed. Payment is remuneration but is not attributable to any 

day after the separation. The employee is disqualified for benefits for a 

period following the separation.

C. Examples of Plans

1. Washington Agreement of May 1936

a. Parties to the agreement - 21 railroad brotherhoods and most railroads.

b. Covers changes in employment solely due to and resulting from 

coordination, that is joint action by two or more carriers whereby they 

consolidate facilities, operations or services

c. Payments provided:

(1) Displacement allowances are paid to employees who, as a result of a 

coordination, are removed from their former positions and placed in 

positions compensated at a lower rate of pay. The amount of the 

displacement allowances is the amount by which the employee's 

average monthly compensation is the 12 months preceding the 

coordination exceeds the pay in the position in which he works after 

the coordination.

(2) Coordination allowances are paid to employees who are unemployed 

as a result of a coordination, but who do not sever their relationship 

with the carrier and who remain subject to call. The monthly amount of 

the coordination allowance is equal to 60% of an employee's average 

monthly compensation during the 12 months preceding the 

coordination. It is payable for a number of months, not exceeding 60, 

depending upon the number of years of service preceding the 

coordination.

(3) The separation allowance is a lump-sum payment payable to 

employees eligible for a coordination allowance who elect to sever 

their relation with the carrier and receive a lump-sum settlement in lieu 

of the coordination allowance. A separation allowance is equal to a 

certain number of months' pay, not exceeding 12 months, depending 

upon the number of years of service preceding the coordination. 

Employees who receive such allowances retain no rights as 

employees and are not subject to call for service.

2. Oklahoma Conditions
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 19 of 70

a. Prescribed by ICC, May 17, 1944, in connection with the abandonment of 

operations and purchases authorized in the transactions involving the 

Oklahoma Railway, The Santa Fe and the Rock Island.

b. Coverage: Employees of above railroads.

c. Payments provided:

(1) Monthly displacement allowances (Similar to those under the 

Washington Agreement).

(2) Monthly dismissal allowances (Similar to the "coordination allowances" 

of the Washington Agreement).

3. Award of Arbitration Board No. 282

a. Prescribed by National Mediation Board (Arbitration Board No. 282).

b. Coverage: Use of locomotive firemen; crew consist (other than engine 

service). 

c. Payments provided:

(1) Lump-sum separation allowances - provides for varying lump-sum 

separation allowances, depending on amount of service, etc. 

Employees in one group may be separated, with allowance, if they 

choose not to accept comparable jobs offered. (Firemen with 10 or 

more years of seniority generally removed by natural attrition, such as 

retirement, death, etc.)

(2) Guaranteed earnings provided for firemen who accept comparable 

jobs offered.

4. Shop Crafts Agreement of September 25, 1964

a. Parties to agreement - the nation's major railroads and six labor 

organizations representing shop craft employees.

b. Coverage: Employees who are displaced or deprived of employment as a 

result of certain operational changes, including transfer of work, 

abandonment or consolidation of facilities, contracting out of work, and 

technological changes.

c. Payments provided:

(1) Monthly displacement allowances (Similar to Washington Agreement)
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 20 of 70

(2) Dismissal allowances (Similar to "coordination allowances" of 

Washington Agreement)

5. National Job Stabilization Agreement of February 7, 1965

a. Parties to agreement - the nation's major railroads and five labor 

organizations representing (1) clerks, freight handlers, express and station 

employees; (2) telegraphers; (3) M of W employees; (4) signalmen; and 

(5) dining car employees.

b. Coverage: An employee, other than a seasonal employee, is protected if 

he was in "active service" as of October 1, 1964 (or was restored to active 

service between October 1, 1964 and February 7, 1965); had two years or 

more of employment relationship as of October 1, 1964; and had 15 or 

more days of compensated service during 1964. The "active service" 

group includes not only regularly assigned employees but also extra board 

employees and furloughed employees who are active in extra work.

Seasonal employees who had compensated service during each of the 

years 1962, 1963, and 1964 will be offered employment in future years at 

least equivalent to what they performed in 1964.

c. Payments provided:

(1) Periodic payments: A protected employee entitled to preservation of 

employment, who held a regularly assigned position on October 1, 

1964 shall not be placed in a worse position with respect to 

compensation than the normal rate of compensation for such position 

on October 1, 1964. That is he gets, in effect, full-time work or pay for 

full-time work. All other protected employees are not to be placed in a 

worse position with respect to compensation than that earned during a 

12-month base period, specified in the agreement. In determining the 

amount of a protective allowance due under this provision, account is 

taken of the average monthly compensation and the average monthly 

time paid for in the base period. The protection to these employees is 

effective with the month of March 1965.

(2) Lump-sum separation allowances: Any protected employee who has 

15 or more years of employment relationship with the carrier and who 

is requested by the carrier to transfer to a new point that would require 

him to move his residence, may elect to resign and accept a lump-sum 

separation allowance instead.

Appendix - Agreement OF May 1936, Washington, D.C.

Sec. 6.
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 21 of 70

(a) No employee of any of the carriers involved in a particular coordination 

who is continued in service shall, for a period not exceeding five years 

following the effective date of such coordination, be placed, as a result of 

such coordination, in a worse position with respect to compensation and 

rules governing working conditions than he occupied at the time of such 

coordination so long as he is unable in the normal exercise of his seniority 

rights under existing agreements, rules, and practices to obtain a position 

producing compensation equal to or exceeding the compensation of the 

position held by him at the time of the particular coordination, except, 

however, that if he fails to exercise his seniority rights to secure another 

available position, which does not require a change of residence, to which 

he is entitled under the working agreement and which carries a rate of pay 

and compensation exceeding those of the position which he elects to 

retain, he shall thereafter be treated for the purposes of this section as 

occupying the position which he elects to decline.

(b) The protection afforded by the foregoing paragraph shall be made 

effective whenever appropriate through what is hereby designated as a 

"displacement allowance" which shall be determined in each instance in 

the manner hereinafter described. An employee entitled to such an 

allowance is hereinafter referred to as a "displaced" employee.

(c) Each displacement allowance shall be a monthly allowance determined by 

computing the total compensation received by the employee and his total 

time paid for during the last 12 months in which he performed service 

immediately preceding the date of his displacement (such 12 months 

being hereinafter referred to as the "test period") and by dividing 

separately the total compensation and the total time paid for by 12, 

thereby producing the average monthly compensation and average 

monthly time paid for, which shall be the minimum amounts used to 

guarantee the displaced employee, and if his compensation in his current 

position is less in any month in which he performs work than the aforesaid 

average compensation he shall be paid the difference, less compensation 

for any time lost on account of voluntary absences to the extent that he is 

not available for service equivalent to his average monthly time during the 

test period, but he shall be compensated in addition thereto at the rate of 

the position filled for any time worked in excess of the average monthly 

time paid for during the test period.

Sec. 7.

(a) Any employee of any of the carriers participating in a particular 

coordination who is deprived of employment as a result of said 

coordination shall be accorded an allowance (hereinafter termed a 

"coordination allowance" based on length of service which (except in the 

case of an employee with less than one year of service) shall be a monthly 

allowance equivalent in each instance to 60 percent of the average 
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 22 of 70

monthly compensation of the employee in question during the last 12 

months of his employment in which he earned compensation prior to the 

date he is first deprived of employment as a result of the coordination. 

This coordination allowances will be made to each eligible employee while 

unemployed by his home road or in the coordinated operation during a 

period beginning at the date he is first deprived of employment as a result 

of the coordination and extending in each instance for a length of time 

determined and limited by the following schedule:

Length of service

Period of payment 

(months)

1 years and less than 2 years 6

2 years and less than 3 years 12

3 years and less than 5 years 18

5 years and less than 10 years 36

10 years and less than 15 years 48

15 years and over 60

In the case of an employee with less than 1 year of service, the total 

coordination allowance shall be a lump-sum payment in an amount 

equivalent to 60 days' pay at the straight-time daily rate of the last position 

held by him at the time he is deprived of employment as a result of the 

coordination.

(b) For the purposes of this agreement the length of service of the employee 

shall be determined from the date he last acquired an employment status 

with the employing carrier, and he shall be given credit for 1 month's 

service for each month in which he performed any service (in any capacity 

whatsoever) and 12 such months shall be credited as 1 year's service. 

The employment status of an employee shall not be interrupted by 

furlough in instances where the employee has a right to and does return to 

service when called. In determining length of service of an employee 

acting as an officer or other official representative of an employee 

organization he will be given credit for performing service while so 

engaged on leave of absence from the service of a carrier.

(c) An employee shall be regarded as deprived of his employment and 

entitled to a coordination allowance in the following cases:

1. When the position which he holds on his home road is abolished as 

a result of coordination and he is unable to obtain by the exercise of 
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 23 of 70

his seniority rights another position on his home road or a position 

in the coordinated operation, or

2. When the position he holds on his home road is not abolished but 

he loses that position as a result of the exercise of seniority rights 

by an employee whose position is abolished as a result of said 

coordination, or by other employees, brought about as a proximate 

consequence of the coordination, and if he is unable by the 

exercise of his seniority rights to secure another position on his 

home road or a position in the coordinated operation.

(d) An employee shall not be regarded as deprived of employment in case of 

his resignation, death, retirement on pension or on account of age or 

disability in accordance with the current rules and practices applicable to 

employees generally, dismissal for justifiable cause in accordance with the 

rules, or furloughed because of reduction in forces due to seasonal 

requirements of the service; nor shall any employee be regarded as 

deprived of employment as the result of a particular coordination who is 

not deprived of his employment within 3 years from the effective date of 

said coordination.

(e) Each employee receiving a coordination allowance shall keep the 

employer informed of his address and the name and address of any other 

person by whom he may be regularly employed.

(f) The coordination allowance shall be paid to the regularly assigned 

incumbent of the position abolished. If the position of an employee is 

abolished while he is absent from service, he will be entitled to the 

coordination allowance when he is available for service. The employee 

temporarily filling said position at the time it was abolished will be given a 

coordination allowance on the basis of said position until the regular 

employee is available for service and thereafter shall revert to his previous 

status and will be given a coordination allowance accordingly if any is due.

(g) An employee receiving a coordination allowance shall be subject to call to 

return to service after being notified in accordance with the working 

agreement, and such employee may be required to return to the service of 

the employing carrier for other reasonably comparable employment for 

which he is physically and mentally qualified and which does not require a 

change in his place of residence, if his return does not infringe upon the 

employment rights of other employees under the working agreement.

(h) If an employee who is receiving a coordination allowance returns to 

service the coordination allowance shall cease while he is so reemployed 

and the period of time during which he is so reemployed shall be deducted 

from the total period for which he is entitled to receive a coordination 
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 24 of 70

allowance. During the time of such reemployment however he shall be 

entitled to protection in accordance with the provision of section 6.

(i) If an employee who is receiving a coordination allowance obtains railroad 

employment (other than with his home road or in the coordinated 

operation) his coordination allowance shall be reduced to the extent that 

the sum total of his earnings in such employment and his allowance 

exceed the amount upon which his coordination allowance is based; 

provided that this shall not apply to employees with less than 1 year's 

service. 

(j) A coordination allowance shall cease prior to the expiration of its 

prescribed period in the event of---

1. Failure without good cause to return to service in accordance with 

working agreement after being notified of position for which he is 

eligible and as provided in paragraphs (g) and (h).

2. Resignation

3. Death

4. Retirement on pension or on account of age or disability in 

accordance with the current rules and practices applicable to 

employees generally.

5. Dismissal for justifiable cause.

Sec. 8.

An employee affected by a particular coordination shall not be deprived of 

benefits attaching to his previous employment, such as free transportation, 

pensions, hospitalization, relief, etc., under the same conditions and so long as 

such benefits continue to be accorded to other employees on his home road, in 

active service, or on furlough, as the case may be, to the extent that such 

benefits can be so maintained under present authority of law or corporate action 

or through future authorization which may be obtained.

Sec. 9.

Any employee eligible to receive a coordination allowance under section 7 hereof 

may, at his option at the time of coordination, resign and (in lieu of all other 

benefits and protections provided in this agreement) accept in a lump sum a 

separation allowance determined in accordance with following schedule:
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 25 of 70

Length of service:

Separation allowance,

months' pay

1 year and less than 2 years 3

2 years and less than 3 years 6

3 years and less than 5 years 9

5 years and less than 10 years 12

10 years and less than 15 years 12

15 years and over 12

In the case of employees with less than 1 year's service, 5 days' pay, at the rate 

of the position last occupied, for each month in which they performed service, will 

be paid as the lump sum.

(a) Length of service shall be computed as provided in section 7.

(b) One month's pay shall be computed by multiplying by 30 the daily rate of 

pay received by the employee in the position last occupied prior to time of 

coordination.

Sec. 10.

(a) Any employee who is retained in the service of any carrier involved in a 

particular coordination (or who is later restored to service from the group 

of employees entitled to receive a coordination allowance) who is required 

to change the point of his employment as result of such coordination and 

is therefore required to move his place of residence, shall be reimbursed 

for all expenses of moving his household and other personal effects, and 

for the traveling expenses of himself and members of his family, including 

living expenses for himself and his family, and his own actual wage loss 

during the time necessary for such transfer, and for a reasonable time 

thereafter (not to exceed 2 working days), used in securing a place of 

residence in his new location. The exact extent of the responsibility of the 

carrier under the provision and the ways and means of transportation shall 

be agreed upon in advance between the carrier responsible and the 

organization of the employee affected. No claim for expenses under this 

section shall be allowed unless they are incurred within 3 years from the 

date of coordination, and the claim must be submitted within 90 days after 

the expenses are incurred.
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 26 of 70

Appendix+F - Supplemental Sickness Benefit Plans

A through B

Employer Class of Employees Effective Date

Alabama & Florida 

Railway

Any full-time employee injured on 

the job

03/01/2020

Alabama Great Southern TCIU 01/01/1975

Alabama Great Southern IBEW (Communication and 

Signal Department)

07/01/1974

Alameda Belt Line UTU 07/01/1976

Alton & Southern TCIU (Allied Services) 04/06/1976

Alton & Southern TCIU 01/01/1976

Alton & Southern All Salaried Employees 05/01/1965

American Refrigerator 

Transit

TCIU 09/01/1975

Anacostia Rail Holdings All active full-time employees 

working in the United States who 

are actively at work for the 

employer who have completed 

the waiting period (min of 30 

hours per week). Part-time, 

seasonal and temporary 

employees are not eligible. 

07/01/2011

Ann Arbor TCIU 01/01/1975

A N Railway L.L.C All full-time employees-

*Supplemental on the job injury 

Benefit Plan or the 

*Supplemental 

Sickness/Unemployment Benefit 

Plan

12/01/2007

06/01/2010
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 27 of 70

Arkansas, Louisiana, 

Mississippi

All full-time employees-

*Supplemental on the job injury 

Benefit Plan or the 

*Supplemental 

Sickness/Unemployment Benefit 

Plan

12/01/2007

06/01/2010

Arkansas & Memphis 

Railway Bridge

TCIU 09/01/1975

Atchison, Topeka & Santa 

Fe

Railroad Yardmasters of America 01/01/1979

Atchison, Topeka & Santa 

Fe

All full-time employees not 

covered by a collective 

bargaining agreement

06/01/1977

Atchison, Topeka & Santa 

Fe

TCIU 07/01/1976

Atchison, Topeka & Santa 

Fe System

Federation of 

Maintenance of Way 

Employees

Office Employees 10/09/1968

Atlanta & St. Andrews Bay Salaried Employees 04/01/1972

Atlanta & West Point

(Part of CSX)

TCIU 06/01/1975

Atlantic & Western 

Railway, L. P.

All full-time employees-

*Supplemental on the job injury 

Benefit Plan or the 

*Supplemental 

Sickness/Unemployment Benefit 

Plan

12/01/2007

06/01/2010

Baltimore & Annapolis Amalgamated Transit Union 

(AFL-CIO) Division 1300

09/08/1971

Bangor & Aroostook Amalgamated Transit Union 06/17/1974

Bangor & Aroostook TCIU 10/20/1972
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 28 of 70

Bay Line Railroad L.L.C. All full-time employees-

*Supplemental on the job injury 

Benefit Plan or the 

*Supplemental 

Sickness/Unemployment Benefit 

Plan

12/01/2007

06/01/2010

Belt Railway of Chicago TCIU

07/01/1974

Belt Railway of Chicago American Train Dispatchers 05/01/1975

Bessemer & Lake Erie TCIU 01/01/1980

Bethlehem Steel Corp., All Salaried Employees 09/01/1956

Subsidiaries of Cambria & 

Indiana 

Conemaugh & Black 

Lick River

Patapsco & Back Rivers

Philadelphia, Bethlehem 

& New England

South Buffalo

Steelton & Highspire

Black River and Western 

Railroad

All Full-time Employees 12/27/1991

Boston & Maine TCIU 05/15/1971

Boston & Maine Non-agreement employees 08/01/1980

BMWED-IBT (Bro. of 

Maint. of Way Employes 

Division - International 

Brotherhood of 

Teamsters)

Active employees and preMedicare retirees of BMWED 

and participating employers 

(except OPIU Local 42)

09/01/2023

Bro. of Railway & Airline 

Clerks

(TCIU) Grand Lodge Employees 01/01/1980
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 29 of 70

Brownsville & Metamoros 

Bridge

TCIU 09/01/1975

Buffalo & Pittsburgh RR 

Inc. 

All full-time employees-

*Supplemental on the job injury 

Benefit Plan or the 

*Supplemental 

Sickness/Unemployment Benefit 

Plan

12/01/2007

06/01/2010

Burlington Northern American Railway Supervisors 

Association

03/01/1970

Burlington Northern American Train Dispatchers 

Association

07/01/1970

Burlington Northern TCIU 03/02/1970

Burlington Northern Officers & Exempt Employees 05/01/1971

Burlington Northern Brotherhood of Railroad 

Signalmen

09/01/1972

Burlington Northern & 

Santa Fe Railway Co. 

(BN/SF)

Long Term Disability Plan is for 

all active non-union salaried 

employees over the age of 18 

regularly working a minimum of 

32 hours per week.

01/01/1997

C 

Camas Prairie American Train Dispatchers 

Association

06/01/1974

Canadian National BLE, BLFE 03/16/1965

Canadian National Non-operating employees and 

trainmen

03/16/1965

Canadian Pacific Limited TCIU (lines in Maine, Vermont, 

Detroit)

01/01/1975

Canadian Pacific BLE, BLFE 11/01/1964

Canadian Pacific Non-operating employees and 

trainmen

03/16/1992
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 30 of 70

Canadian Pacific Railway Non-Union Employees (US) 01/01/2003

Cedar American Rail 

Holding, Inc.(CARH)

Non-Management Full-time 

employees

02/12/2003

Central Maine and 

Quebec

All Employees 01/01/2021

Central Montana Rail All Employees 07/01/1990

Central of Georgia TCIU 01/01/1990

Central of Georgia IBEW (Communication and 

Signal Department)

07/01/1974

Central Vermont TCIU 01/01/1974

Chattahoochee Bay RR All full-time employees-

*Supplemental on the job injury 

Benefit Plan or the 

*Supplemental 

Sickness/Unemployment Benefit 

Plan

12/01/2007

06/01/2010

Chattahoochee Industrial 

RR

All full-time employees-

*Supplemental on the job injury 

Benefit Plan or the 

*Supplemental 

Sickness/Unemployment Benefit 

Plan

12/01/2007

06/01/2010

Chattooga & 

Chickamauga Railway

All full-time employees

*Supplemental 

Sickness/Unemployment Benefit 

Plan

06/01/2010

Chicago Central and 

Pacific

Full-time Management 

Employees

01/01/1990

Chicago Central and 

Pacific

Locomotive Engineers (BLE) 05/01/2000

Chicago Central and 

Pacific

Conductors, Brakemen, Yard 

Foremen, Yard Helpers and 

(UTU) Trainmen

05/01/2000
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 31 of 70

Chicago & Illinois Midland TCIU 01/01/1975

Chicago & North Western TCIU 03/01/1969

Chicago & North Western Railroad Yardmasters 01/01/1974

Chicago & North Western Officers of the Railway 01/05/1957

Chicago Pacific 

Corporation

All Employees 07/01/1985

Chicago Union Station TCIU 07/01/1974

Chicago Union Station Patrolmen 02/18/1972

Chicago & Western 

Indiana

American Train Dispatchers 01/01/1975

Chicago & Western 

Indiana

TCIU 07/01/1974

Chicago, West Pullman & 

Southern

TCIU 01/01/1974

Cincinnati, New Orleans & 

Texas Pacific

IBEW (Communication and 

Signal Department)

07/01/1974

Colorado & Wyoming

(PLAN TERMINATED)

Operating employees 08/01/1975

through 

01/26/1993

Columbus & Greenville 

Railway Company

All full-time employees

*Supplemental 

Sickness/Unemployment Benefit 

Plan

06/01/2010

Commonwealth Railway All full-time employees-

*Supplemental on the job injury 

Benefit Plan or the 

*Supplemental 

Sickness/Unemployment Benefit 

Plan

12/01/2007

06/01/2010
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 32 of 70

Connex Railroad, LLC Connex is honoring the 

supplemental sick contract for all

former Amtrak employees that 

were under the supplemental 

sick plan agreement for Amtrak 

non-agreement employees. 

01/01/1994

Consolidated Rail Corp. American Railway Supervisors 

Association

05/01/1978

Consolidated Rail Corp. American Train Dispatchers 

(BLE)

12/03/1998

Consolidated Rail Corp. Inspectors in Quality Control 

Dept.

03/01/1979

Consolidated Rail Corp. Railroad Yardmasters 07/01/1979

Consolidated Rail Corp. TCIU 05/01/1979

Corpus Christi Terminal All full-time employees--

*Supplemental on the job injury 

Benefit Plan or the 

*Supplemental 

Sickness/Unemployment Benefit 

Plan

12/01/2007

06/01/2010

CSX Transportation Full-time Non-contract 

Employees of former Chessie 

Roads:

Chesapeake and Ohio Railroad

Baltimore and Ohio Railroad

Western Maryland Railway

Baltimore and Ohio Chicago 

Terminal Railroad

Staten Island Railroad Corp.

Toledo, Lorain and Fairport Co.

01/01/1977

CSX Transportation TCIU (Clerks) - former C&O 07/01/1980

CSX Transportation TCIU (Clerks) - former B&O 01/01/1981
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 33 of 70

CSX Transportation TCIU (Clerks) - former SCL 05/07/1981

CSX Transportation Train Dispatchers of former 

Chessie Roads

10/01/1981

CSX Transportation TCIU (Clerks) - former L&N 11/01/1982

CSX Transportation Train Dispatchers - 1st 10, 20, or 

30 days full pay not 

supplemental

01/09/1988

CSX Transportation Employees represented by the 

BLE- Train Dispatcher Group 

Policy 9000 

01/01/2004

CSX Transportation Regular full-time dispatchers that 

includes ATDA Officers that hold 

a Train Dispatcher position 

05/01/2004

D through I

Dakota, Minnesota & 

Eastern Rail Corp.

Non-management Full-time 

employees

01/01/1996

Dakota, Missouri Valley 

and Western RR, Inc.

Full-time employees living in 

USA

01/01/2021

Decatur Junction Railway 

Company

Any full-time employee injured on 

the job

03/01/2020

Delaware & Hudson RY 

Co Inc.

BLE 01/01/2001

Denver & Rio Grande 

Western

American Train Dispatchers 06/01/1974

Denver & Rio Grande 

Western

TCIU 01/01/1974

Denver & Rio Grande 

Western

Clerical-Telephone and 

Telegraph, Maintenance and 

Construction Employees

01/01/1979

DeQueen & Eastern Teamsters 11/22/1976

Detroit & Toledo Shore 

Line

TCIU 01/01/1976
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 34 of 70

Detroit, Toledo & Ironton TCIU 01/01/1971

Duluth, Winnipeg & 

Pacific

TCIU 01/01/1974

Duluth, Winnipeg & 

Pacific

Former active Locomotive 

Engineers, Conductors, Utility 

Employees and Brakemen 

represented by the UTU.

09/01/2003

East Camden & Highland All 01/01/1977

East Erie Commercial Salaried Employees 09/01/1987

East Jersey Railroad & 

Terminal

Engineers, Brakemen, 

Conductors & Maintenance of 

way employees

09/14/1970

East Tennessee Railway 

LLP

All full-time employees-

*Supplemental on the job injury 

Benefit Plan or the 

*Supplemental 

Sickness/Unemployment Benefit 

Plan

12/01/2007

06/01/2010

Elkhart & Western 

Railroad Co.

Any full-time employee injured on 

the job

03/01/2020

Emons Railroad Group For full-time non bargaining Unit 

employees

09/01/2000

Everett Railroad Company All employees who have 

completed 3 years of service

01/01/2021

First Coast Railroad, Inc. All full-time employees-

*Supplemental on the job injury 

Benefit Plan or the 

*Supplemental 

Sickness/Unemployment Benefit 

Plan

12/01/2007

06/01/2010
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 35 of 70

Fordyce & Princeton RR 

Co

All full-time employees-

*Supplemental on the job injury 

Benefit Plan or the 

*Supplemental 

Sickness/Unemployment Benefit 

Plan

12/01/2007

06/01/2010

Fort Smith Railroad 

Company

Any full-time employee injured on 

the job

03/01/2020

Fruit Growers Express Officers and excepted 

employees

03/01/1972

Galveston Railroad L.P. All full-time employees-

*Supplemental on the job injury 

Benefit Plan or the 

*Supplemental 

Sickness/Unemployment Benefit 

Plan

12/01/2007

06/01/2010

Garden City Western Rwy

Co

Any full-time employee injured on 

the job

03/01/2020

Genesee & Wyoming INT'L Union of District 50, Allied 

& Technical Workers of the U.S. 

and Canada

09/01/1970

Genesee & Wyoming 

Railroad Services, Inc.

All full-time employees--

*Supplemental on the job injury 

Benefit Plan or the 

*Supplemental 

Sickness/Unemployment Benefit 

Plan

12/01/2007

06/01/2010

Georgia Central Railway 

L.P.

All full-time employees-

*Supplemental on the job injury 

Benefit Plan or the 

*Supplemental 

Sickness/Unemployment Benefit 

Plan

12/01/2007

06/01/2010

Georgia Railroad TCIU 06/01/1975
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 36 of 70

Georgia Southern & 

Florida

TCIU 01/01/1975

Georgia Southern & 

Florida

IBEW (Communication and 

Signal Department

07/01/1974

Georgia Southern Railway 

Co

Any full-time employee injured on 

the job

03/01/2020

Gettysburg & Northern 

Railroad Co

Any full-time employee injured on 

the job

03/01/2020

Golden Isles Terminal 

Railroad Inc.

All full-time employees-

*Supplemental on the job injury 

Benefit Plan or the 

*Supplemental 

Sickness/Unemployment Benefit 

Plan

12/01/2007

06/01/2010

Grand Trunk Western American Train Dispatchers 

Association

01/01/1976

Grand Trunk Western TCIU 10/01/1970

Grand Trunk Western Non-Agreement Supervisory 01/01/1983

Grand Trunk Western Yard Service Employees 07/19/1988

Grand Trunk Western BLE, Conductors, Brakemen, 

Yard Foreman and Yard Helpers

11/13/2000

Great Lakes Central All employees who have 

completed 5 years of service

11/01/1991

Green Bay & Western TCIU 01/01/1982

Harbor Belt Line TCIU 07/01/1980

Illinois Central Gulf TCIU 01/01/1973

Illinois Central Gulf Management Personnel 08/01/1967

Illinois Central Gulf BLE 11/13/2000

Illinois Central Trainmen, (represented by the 

UTU) 

09/01/2003
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 37 of 70

Illinois & Midland 

Railroad, Inc.

All full-time employees-

*Supplemental on the job injury 

Benefit Plan or the 

*Supplemental 

Sickness/Unemployment Benefit 

Plan

12/01/2007

06/01/2010

Indiana Harbor Belt RR American Railway Supervisors 

Association (ARASA)

01/17/2001

Indiana Harbor Belt RR Brotherhood of Railway, Airline 

and Steamship Clerks (BRAC)

01/01/1988

Int’l Association of 

Machinists and Aerospace 

Workers (IAM)

See also: Transportation 

Communications 

Union/IAM

District Lodge 19 Officers, 

General Chairmen, Organizers, 

and Communicators

Note: The first 6 months of an 

employee’s infirmity are covered 

by a full-salary benefit payment, 

making those benefits 

remuneration under the RUIA. 

The nongovernmental portion of 

this plan only covers the second 

6-month period of an employee’s 

infirmity.

03/01/2016

Int'l Bro. of Boilermakers Officers and Employees 05/01/1973

Iowa, Chicago and 

Eastern Railroad 

Corporation (IC&E)

Non-management Full-time 

employees

02/12/2003

Iowa, Chicago and 

Eastern Railroad 

Corporation (IC&E)

Non-exempt Engineering 

Department Employees

(Two Supplemental Sickness 

Benefits Plans for):

• (Off the job Illnesses and 

Injuries)

• (On the Job Injuries)

08/31/2004
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 38 of 70

Iowa Interstate Railroad, 

LTD 

All employees who have 

completed twelve consecutive 

months of service

09/01/1999

Iowa Northern Railway 

Company

All active full-time employees 

under either the

Short-Term Disability Weekly 

Income Policy Number, IAO409 

or the

Long-Term Disability Policy 

number, GLT N53094

09/01/1995 

02/01/2001

J through M

Jacksonville Terminal Boilermakers, Blacksmiths, 

Carmen, Electrical Workers, 

Firemen & Oilers, Machinists, 

Sheet Metal Workers, and 

Signalmen

07/01/1973

Kansas City Southern TCIU 06/01/1972

Kendallville Terminal 

Railway Company

Any full-time employee injured on 

the job

03/01/2020

Kentucky & Indiana 

Terminal

TCIU 01/01/1975

Kentucky & Indiana 

Terminal

American Train Dispatchers 01/01/1975

Keokuk Junction Railway Any full-time employee injured on 

the job

03/01/2020

Keolis Commuter 

Services 

Non-union employees and 

ARASA foremen, also former 

Massachusetts Bay Commuter 

Railroad employees

supplemental sick plans that 

worked under the MBTA 

Commuter Rail contract (through 

07/18/2016).

07/18/2016
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 39 of 70

KWT Railway, Inc. All full-time employees-

*Supplemental on the job injury 

Benefit Plan or the 

*Supplemental 

Sickness/Unemployment Benefit 

Plan

12/01/2007

06/01/2010

Lake Superior & 

Ishpeming

TCIU 10/01/1973

Lake Terminal TCIU 04/03/1980

Lake Terminal Maintenance of Way and 

Maintenance of Equipment 

employees

04/01/1969

Little Rock & Western 

Railway, L. P.

All full-time employees-

*Supplemental on the job injury 

Benefit Plan or the 

*Supplemental 

Sickness/Unemployment Benefit 

Plan

12/01/2007

06/01/2010

Long Island TCIU, IBEW, IAM, Carmen 03/01/1968

IBT (M of W Dept.) 08/19/1968

IBT (Marine Dept.) 04/02/1968

Signalmen 03/15/1968

Los Angeles Union 

Passenger Term.

TCIU 07/01/1980

Louisiana & Arkansas TCIU 06/01/1965

Louisiana & Delta 

Railroad

All full-time employees-

*Supplemental on the job injury 

Benefit Plan or the 

*Supplemental 

Sickness/Unemployment Benefit 

Plan

12/01/2007

06/01/2010
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 40 of 70

Luxapalila Valley 

Railroad, Inc.

All full-time employees

*Supplemental 

Sickness/Unemployment Benefit 

Plan

06/01/2010

Magma Copper Co., 

Subsidiaries of

Magma Arizona RR

San Manuel Arizona RR

All Employees 07/01/1965

Maine Central TCIU 11/12/1971

Maryland Midland 

Railway, Inc.

All full-time employees 

*Supplemental 

Sickness/Unemployment Benefit 

Plan

06/01/2010

Massachusetts Bay 

Commuter Railroad

(PLAN TERMINATED)

Union employees of the 

Brotherhoods or Crafts of 

ARASA, M of W, Shopcrafts and 

Signalmen, also former Amtrak 

employees supplemental sick 

plans that worked under the 

MBTA Commuter Rail contract 

for the following groups of 

employees:

07/01/2003 

through 

07/18/2016

Non-agreement employees,

TCU employees, and 

American Train Dispatcher 

employees

01/01/1994

07/21/1972

01/01/1977

Meridian &Bigbee

Railroad, L. L. C.

All full-time employees -

*Supplemental on the job injury 

Benefit Plan or the 

*Supplemental 

Sickness/Unemployment Benefit 

Plan

12/01/2007

06/01/2010

McCloud River Salaried Employees 01/01/1970
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 41 of 70

Metro-North Commuter 

RR

BLE, ACRE, TCIU

Non-agreement, employees, 

police, supervisors, technicians 

and foremen, yardmasters, 

power supervisors and train 

dispatchers

04/01/1985

Michigan Southern 

Railroad Company

Any full-time employee injured on 

the job

03/01/2020

Minneapolis, Northfield & 

Southern

TCIU 04/01/1977

Minnesota Commercial All Employees 12/01/1988

Mississippi Central 

Railroad Co.

Any full-time employee injured on 

the job

03/01/2020

Mississippi Export Non-contract full-time employees 03/01/1992

Missouri Pacific TCIU 03/01/1973

Missouri Pacific TCIU (Linemen-Gulf Division) 03/01/1976

Modesto & Empire 

Traction

UTU 01/01/1977

Monongahela Railway Railroad Yardmasters 01/01/1980

N 

Napoleon Defiance & 

Western Railway Co.

Any full-time employee injured on 

the job

03/01/2020

Nashville & Eastern R.R. 

Corp.

All employees 01/01/1996

National Conference of 

Firemen & Oilers 

System Council No. 19

All full-time employees 10/01/2002

National Railroad 

Passenger Corp. (Amtrak)

Non-Agreement Employees 01/01/1994

National Railroad 

Passenger Corp. (Amtrak)

TCIU 07/21/1972
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 42 of 70

National Railroad 

Passenger Corp. (Amtrak)

American Train Dispatchers 01/01/1977

New Jersey Transit Rail Carmen, Machinists, 

Boilermakers, Electricians, 

Firemen, Sheet Metal Workers, 

Signalmen, Yardmasters, and 

Maintenance of Way Employees

09/15/1983

New Jersey Transit Rail American Railroads Supervisor 

Association (ARSA), Clerks & 

Supervisors/Maintenance of Way

05/09/1985

New Orleans Public Belt TCIU 10/08/1971

New Orleans Terminal TCIU 01/01/1975

New Orleans Terminal IBEW (Communication and 

Signal Department)

07/01/1974

New Orleans Union 

Passenger Terminal

TCIU 01/01/1974

New York, Susquehanna

and Western Railway 

Corp.

BLE 07/01/1989

Nimishillen and 

Tuscarawas

All hourly employees 09/07/2001

Norfolk Southern Corp. TCU 01/01/1975

Norfolk Southern Corp. Clerical and Train Dispatcher 

Employees represented by the 

TCIU

01/01/2006

Northeastern Illinois

Reg. Comm.

RR Corporation (METRA)

IBEW COMM. DEPT. Rule 34(B) 10/01/1987

Northeastern Illinois

Reg. Comm.

RR Corporation (METRA)

IBEW – SUBSTATIONS Rule 

30(B)

03/01/1988

Northeastern Illinois

Reg. Comm.

RR Corporation (METRA)

IBEW - MECH. DEPT. Rule 

57(B)

10/01/1987
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 43 of 70

Northeastern Illinois

Reg. Comm.

RR Corporation (METRA)

IBEW - ENG. DEPT. Rule 34(B) 10/01/1989

Northeastern Illinois

Reg. Comm.

RR Corporation (METRA)

IAMAW

Rule 57(B)

12/16/1987

Northeastern Illinois

Reg. Comm.

RR Corporation (METRA)

BRC DIVISION OF TCIU Rule 

58(B)

10/01/1986

Northeastern Illinois

Reg. Comm.

RR Corporation (METRA)

SMWIA

Rule 57(B)

01/16/1988

Northeastern Illinois

Reg. Comm.

RR Corporation (METRA)

I.B.F.&O

Rule 42(B)

Sick Leave (B)

01/13/1994

Northeastern Illinois

Reg. Comm.

RR Corporation (METRA)

BMWE - Appdx. R Sick Leave 

(B)

12/18/1992

Northeastern Illinois

Reg. Comm.

RR Corporation (METRA)

UTU - Yardmaster's Dept. Supp 

No. 14(B)

05/01/1994

Northeastern Illinois

Reg. Comm.

RR Corporation (METRA)

IBBB - Appdx. 8 Sick Leave (B) 01/01/1994

Northeastern Illinois

Reg. Comm.

BRS - 58(a) Sick Leave (B) 04/15/1994

Northeastern Illinois

Reg. Comm. (METRA)

BLE-Policy Number

GH3058883R

01/16/2001

Northeastern Illinois

Reg. Comm. (METRA)

UTU – Trainmen Policy Number

GH307291

01/16/2001

Northern Plains Railroad, 

Inc

All Employees 05/24/2000

Northwestern Pacific TCIU 07/01/1979
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 44 of 70

North Pacific Coast 

Freight Bureau

TCIU 07/01/1979

O through S

Oakland Terminal UTU 01/01/1980

Ohio Central Railroad, 

Inc. 

All full-time employees- 

*Supplemental 

Sickness/Unemployment Benefit 

Plan

06/01/2010

Pacific Fruit Express Co. TCIU 01/01/1980

Pacific Southcoast Freight 

Bureau

Teamsters 01/01/1980

Paducah & Louisville BMWE 06/20/1999

Paducah & Louisville Brotherhood of Railway Carmen 07/28/2000

Paducah & Louisville Full-Time Employees 01/01/1993

Paducah & Louisville IAM 12/01/1998

Peoria & Pekin Union TCIU 01/01/1968

Peoria Industrial Railway 

Co.

Any full-time employee injured on 

the job

03/01/2020

Pioneer Railcorp (and all 

of its subsidiaries, listed 

here individually)

Any full-time employee injured on 

the job

03/01/2020

Pioneer Railroad 

Services, Inc.

Any full-time employee injured on 

the job

03/01/2020

Pittsburgh & Conneaut 

Dock

United Steelworkers of America 08/01/1975

Pittsburgh & Lake Erie Railroad Yardmasters 01/01/1980

Port-Authority TransHudsonAll 01/01/1964
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 45 of 70

Portland & Western 

Railroad, Inc.

All full-time employees with a 

minimum of two years of service-

*Supplemental on the job injury 

Benefit Plan or the 

*Supplemental 

Sickness/Unemployment Benefit 

Plan

01/01/2005

12/01/2007

06/01/2010

Port Terminal RR Assoc. TCIU 06/01/1974

Port Terminal Company TCIU 11/12/1971

Providence and 

Worcester

Brotherhood of Signalman 12/03/1998

Providence and 

Worcester

TCIU 06/01/2000

Providence and 

Worcester

UTU 09/30/1999

Riceboro Southern 

Railway, L. L. C.

All full-time employees-

*Supplemental on the job injury 

Benefit Plan or the 

*Supplemental 

Sickness/Unemployment Benefit 

Plan

12/01/2007

06/01/2010

River Terminal TCIU 08/01/1967

Rochester & Southern 

Railroad

All full-time employees-

*Supplemental on the job injury 

Benefit Plan or the 

*Supplemental 

Sickness/Unemployment Benefit 

Plan

12/01/2007

06/01/2010

Savannah Port Terminal All full-time employees-

*Supplemental on the job injury 

Benefit Plan or the 

*Supplemental 

Sickness/Unemployment Benefit 

Plan

12/01/2007

06/01/2010

St. Johns River Terminal TCIU 01/01/1975
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 46 of 70

St. Johns River Terminal IBEW (Communication and 

Signal Department)

07/01/1974

St. Lawrence & Atlantic 

RR

For full-time non bargaining Unit 

employees 

09/01/2000

Sioux City Terminal TCIU 08/01/1969

Soo Line American Train Dispatchers 

Association

06/11/1974

Soo Line TCIU 01/01/1974

Soo Line Shopcraft Employees 01/01/1971

Soo Line Officers and excepted 

employees

08/11/1976

South Buffalo Railway 

Company

All full-time employees-

*Supplemental on the job injury 

Benefit Plan or the 

*Supplemental 

Sickness/Unemployment Benefit 

Plan

12/01/2007

06/01/2010

South Central System TCIU 01/01/1978

Board of Adjustment 

No.72

Southeastern Demurrage 

& Storage Bureau

TCIU 05/21/1974

Southern Pacific

(Pacific Lines)

TCIU 07/01/1979

Southern Pacific

(Pacific Lines)

UTU 07/01/1966

Southern Pacific

(Texas & Louisiana Lines)

TCIU 10/01/1966

Southern Pacific

(Texas & Louisiana Lines)

UTU 10/01/1966

Staten Island Rapid 

Transit

TCIU 11/01/1974
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 47 of 70

St. Lawrence & Atlantic 

Railroad Company

All full-time employees-

*Supplemental on the job injury 

Benefit Plan or the 

*Supplemental 

Sickness/Unemployment Benefit 

Plan

12/01/2007

06/01/2010

T through Z

Tacoma Public Utilities Tacoma Municipal Belt Line Nonexempt Employees08/01/1986

Talleyrand Terminal All full-time employees-

*Supplemental on the job injury 

Benefit Plan or the 

*Supplemental 

Sickness/Unemployment Benefit 

Plan

12/01/2007

06/01/2010

Tazewell & Peoria 

Railroad Inc.

All full-time employees-

*Supplemental on the job injury 

Benefit Plan or the 

*Supplemental 

Sickness/Unemployment Benefit 

Plan

12/01/2007

06/01/2010

Tennken Railroad 

Corporation

All full-time 08/07/1995

Terminal Railroad 

Association of St. Louis

TCIU 03/01/1973

Texas & Northern Officers and Exempt Employees 01/01/1966

Texas, Oklahoma & 

Eastern

Teamsters 03/01/1973

Toledo, Peoria & Western 

Railway Company

All full time, non union 

employees

07/11/2000

Tomahawk Railway L.P. All full-time employees-

*Supplemental on the job injury 

Benefit Plan or the 

*Supplemental 

Sickness/Unemployment Benefit 

Plan

12/01/2007

06/01/2010
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 48 of 70

Trailer Train Company All 01/01/1966

Trans-Continental Freight 

Bureau

TCIU 09/05/1969

Transkentucky

Transportation Railroad 

Inc.

Long-Term Disability Plan(LTD) 

is for all employees in active 

employment. Employees must be 

working at least 30 hours per 

week.

09/01/1997

Transportation 

Communications 

International Union

Grand Lodge Employees 01/01/1980

Transportation 

Communications Union

(TCU)/IAM

Full-time employees with two or 

more years of continuous service 

with the TCU/IAM.

08/01/2020

Transport Workers Union 

of America

Full-Time Staff Members of Local 

7001

09/01/1990

TTX Company Salaried Employees 09/01/1995

Union Pacific All Salaried Employees 07/01/1968

Union Pacific TCIU 07/15/1967

Union Pacific Foreman & Supervisors of 

Mechanics in the motive power & 

machinery dept.

01/01/1968

Union Pacific Employees 

Hospital

Nurses, technical employees & 

clerks represented by TCIU

01/01/1969

Utah Railway All full-time employees-

*Supplemental on the job injury 

Benefit Plan or the 

*Supplemental 

Sickness/Unemployment Benefit 

Plan

12/01/2007

06/01/2010
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 49 of 70

Valdosta Railway, L. P. All full-time employees-

*Supplemental on the job injury 

Benefit Plan or the 

*Supplemental 

Sickness/Unemployment Benefit 

Plan

12/01/2007

06/01/2010

Vandalia Railroad Co. Any full-time employee injured on 

the job

03/01/2020

West Tennessee Railroad 

Corporation

All full-time 08/07/1995

Western Fruit Express Co. Officers and excepted 

employees

01/01/1972

Western Kentucky 

Railway, L. L. C.

All full-time employees-

*Supplemental on the job injury 

Benefit Plan or the 

*Supplemental 

Sickness/Unemployment Benefit 

Plan

12/01/2007

06/01/2010

Western Maryland TCIU 01/01/1972

Western Maryland RR Yardmasters of America 01/01/1979

Western Railway of 

Alabama

TCIU 06/01/1975

Western Railroad Assn. All full-time non-union employees 12/01/1975

Western Railroad Assn. TCIU 01/01/1974

Western Weighing & 

Inspection Bureau

TCIU 02/18/1974

Wheeling & Lake Erie 

Railway

All active full-time employees 07/01/2009

Willamette & Pacific RR, 

Inc.

All full-time employees with a 

minimum of two years of service-

*Supplemental on the job injury 

Benefit Plan or the 

*Supplemental 

Sickness/Unemployment Benefit 

Plan

01/01/2005

12/01/2007

06/01/2010
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 50 of 70

Wilmington Terminal 

Railway, L.L.C.

All full-time employees-

*Supplemental on the job injury 

Benefit Plan or the 

*Supplemental 

Sickness/Unemployment Benefit 

Plan

12/01/2007

06/01/2010

Wisconsin Central Limited All employees 01/01/1991

York Railway Company For full-time non bargaining Unit 

employees

For all full-time employees

*Supplemental on the job injury 

Benefit Plan or the 

*Supplemental 

Sickness/Unemployment Benefit 

Plan

09/01/2000

12/01/2007

06/01/2010

York Rail Logistics All full-time employees-

*Supplemental on the job injury 

Benefit Plan or the 

*Supplemental 

Sickness/Unemployment Benefit 

Plan

12/01/2007

06/01/2010

Youngstown & Northern TCIU 07/01/1974

Nationwide Agreements Regarding Accidents Involving Off-Track Vehicles

Nationwide agreements with most of the railroad labor organizations cover 

accidents involving employees while they are riding in, boarding or alighting from 

off-track vehicles authorized by the carrier, and are deadheading under orders or 

being transported at carrier expense. The protective payments provided by 

these agreements, which are described below, are not "remuneration" and do not 

interfere with the receipt of sickness benefits.

1. Payment of $100,000 for loss of life; $50,000 for loss of one hand, or one 

foot, or sight of one eye; or $100,000 for certain other losses such as both 

hands, or both feet, etc.

2. Payment for expenses of medical and hospital care commencing within 

120 days after the accident occurred, subject to a limitation of $3,000.

3. Payment of 80% of the employee's basic full-time weekly compensation 

for time actually lost, subject to a maximum of $100 a week for time lost 
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 51 of 70

during a period of 156 continuous weeks following the accident; these 

payments are reduced by any sickness benefits the employee may be 

entitled to receive under the Railroad Unemployment Insurance Act.

American Family Life Assurance Company of Columbus (AFLAC)

Effective Date: April 1, 2012

A Short-Term Disability Insurance Plan for all Arkansas & Missouri railroad

employees as administered by the American Family Life Assurance Company 

of Columbus are paid conforming to a private contract that has no impact upon 

an employee’s eligibility for benefits under the RUIA. 

Anthem Life Insurance Company

Effective Dates: 01/01/2010, 02/01/2010 and 03/01/2010

A Short Term Disability Plan for all active dues paying rail members of the 

United Transportation Union (UTU) that are working at least 30 hours per week 

as administered by the Anthem Life Insurance Company are paid conforming to a 

private insurance contract that has no impact upon an employee’s eligibility for 

benefits under the RUIA.

Benefit Trust Life Insurance Company and National Carriers' Conference 

Committee

Effective Date: July 1, 1991

Maintenance of way employees are covered in the sickness benefit plan. The 

following employers are included in the plan:

Akron & Barberton Belt

Alameda Belt Line

Alton & Southern Railway Company

Atchison, Tepeka & Santa Fe

Bangor and Aroostook

Belt Railway Company of Chicago

Bessemer & Lake Erie

Birmingham Southern

Burlington Northern
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 52 of 70

Camas Prairie

Canadian Consolidated Rail

Canadian National Railways

Canadian Pacific Rail Limited

Canton Railroad

Central California Traction Company

Central Vermont Railway

Chicago & Illinois Midland

Chicago & North Western Trans. Co.

Chicago Short Line Railway

Colorado & Wyoming

Davenport, Rock Island & N.W.

Delaware & Hudson

Denver & Rio Grande Western

Denver Union Terminal Railway

Duluth Missabe & Iron Range 

Duluth, Winnipeg & Pacific

Escanaba & Lake Superior

Grand Trunk

Green Bay & Western

Houston Belt & Terminal

Illinois Central Gulf Railroad

Indiana Harbor Belt Railroad

Kansas City Southern Railway

Kansas City Terminal Railway
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 53 of 70

Lake Superior & Ishpeming

Longview, Portland & Northern

Los Angeles Junction Railway

Louisiana Northwest

Meridian & Bigbee Railroad

Mississippi Export

Missouri Pacific Railroad

Monongahela Railway

National Railroad Passenger Corporation (AMTRAK)

New Orleans Public Belt Railroad

Norfolk Southern Railway

Northeast Illinois Regional Commuter RR.

Northern Indiana Commuter Transportation

Pittsburgh & Shawmut

Pittsburgh Chartiers & Youghiogheny

Port Terminal Railroad

Portland Terminal Company

Sand Springs Railway

SEPTA

Southern Pacific Transportation Co.

Springfield Terminal

Stockton Terminal & Eartern

Terminal RR Assoc. of St. Louis

Texas City Terminal Railway

Texas Mexican Railway
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 54 of 70

Union Pacific Railroad

Utah Railway

Wichita Terminal Association

Youngstown & Southern

Benefit Trust Insurance Company and National Carriers' Conference 

Committee 

Effective Date: January 1, 1982

Employees represented by the following Unions are covered by the Sickness 

Plan:

Hotel & Restaurant Employees & Bartenders International Union

Brotherhood of Sleeping Car Porters

Amtrak Service Workers Council

The following employers are included in the plan:

Chicago and North Western

Metro-North

National Railroad Passenger Corporation (Amtrak) (On-Board Services)

Union Pacific Railroad

Fortis Benefits Insurance Company

Effective Date: March 1, 2004

A Short Term Disability Plan (STD) ISG Cleveland Works Railway company as 

administered by the Fortis Benefits Insurance Company for all full-time union 

employees of Grant Railway Services, Inc. Benefits are paid conforming to a 

private insurance contract that has no impact upon an employee’s eligibility for 

benefits under the RUIA.

Fort Dearborn Life Insurance Company

Effective Date: July 1, 2011

A Short Term Disability Insurance Plan with Anacostia Rail Holdings as 

administered by the Fort Dearborn Insurance Company for all active full-time 

employees working in the United States full-time who regularly works a minimum 
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 55 of 70

of 30 hours per week. Part-time seasonal and temporary employees are not

eligible. Benefits are paid conforming to a private insurance contract that has no 

impact upon an employee’s eligibility for benefits under the RUIA.

Guardian Life Insurance Company of America 

Effective Date: October 1, 1999

A Short Term Disability Plan (STD) administered by the Guardian Life 

Insurance Company of America for officers and full time staff of the 

Pennsylvania Federation, Brotherhood of Maintenance of Way Employees 

Division of the International Brotherhood of Teamsters. Benefits are paid 

conforming to a private insurance contract that has no impact upon an 

employee’s eligibility for benefits under the RUIA.

Hartford Life and Accident Insurance Company

Effective Date: August 1, 2005 

A Short (AD&D) and Long Term (Supplemental Life) Disability Insurance Plan 

administered by the Hartford Life and Accident Insurance Company (Dallas, 

TX) for the Brotherhood of Locomotive Engineers and Trainmen. Benefits 

are paid conforming to a private insurance contract that has no impact upon an

employee’s eligibility for benefits under the RUIA. 

Jefferson Pilot Financial Insurance Company 

Effective Date: August 1, 2000

A Short Term Disability Plan (STD) administered by the Jefferson Pilot 

Financial Insurance Company covers all full-time regular employees of the 

Twin Cities & Western Railroad Company that work at least 30 hours per 

week. Benefits are paid conforming to a private insurance contract that has no 

impact upon an employee’s eligibility for benefits under the RUIA. 

Effective Date: July 1, 2006

A Long Term Disability Insurance Plan (LTD) administered by the Jefferson 

Pilot Financial Insurance Company covers employees of the Twin Cities & 

Western Railroad Company for all Class 1 full-time regular employees electing 

to pay premiums and Class 2 full-time employees who elect to receive the benefit 

on a non-contributory basis that work a minimum of 30 hours per week. Benefits 

are paid conforming to a private insurance contract that has no impact upon an 

employee’s eligibility for benefits under the RUIA.

Lincoln National Life Insurance Company

Effective Date: January 1, 2008
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 56 of 70

A Short Term Disability Insurance Benefit Plan administered by the Lincoln 

National Life Insurance Company that covers employees of the

Massachusetts Bay Commuter Rail. Payments made under this plan are 

provided through a private commercial insurance contract that has no impact

upon an employee’s eligibility for benefits under the RUIA. 

Metropolitan Life Insurance Company (MetLife) and Brotherhood of 

Locomotive Engineers and Trainmen (BLET)

Effective Date: October 1, 2004

Employees represented by the Brotherhood of Locomotive Engineers and 

Trainmen are covered by a supplemental sickness benefit plan administered by 

the Metropolitan Life Insurance Company (MetLife). Benefits are paid 

conforming to a private insurance contract that has no impact upon an 

employee’s eligibility for benefits under the RUIA. The following is a list of 

railroads currently covered by this plan:

Consolidated Rail Corporation

CSX Transportation, Inc., including:

• Baltimore and Ohio Chicago Terminal Railroad Company

• Gainsville Midland Railroad Company

• Richmond, Fredericksburg and Potomac Railway Company

Duluth, Missabe & Iron Range Railway Company

Elgin, Joliet and Eastern Railway Company

Kansas City Southern Railway Company

Longview Switching Company

Port Terminal Railroad Company

Union Pacific Railroad Company

Utah Railway Company

Winston Salem Southbound Railway Company

Mutual of Omaha Insurance Company

Effective Date: May 1, 2003
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 57 of 70

A Long Term Disability Plan (LTD) administered by Mutual of Omaha Insurance 

Company that covers all full-time regular employees of the Twin Cities & 

Western Railroad Company that work at least 30 hours per week. Benefits are 

paid conforming to a private insurance contract that has no impact upon an 

employee’s eligibility for benefits under the RUIA. 

Provident Life and Accident Insurance Company and National Carriers' 

Conference Committee

Effective Date: July 1, 1983

Employees in the following job groups are covered by the sickness benefit plan:

Signalmen and Shop Craft Employees: 

Boilermakers and BlackSmiths Machinists

Carmen Sheet Metal Workers

Electrical Workers Signalmen

Firemen and Oilers Marine Employees

The following employers are included in the plan:

Alameda Belt Line

Alton & Southern Railway Company

Atchison, Topeka & Santa Fe

Atlanta & St. Andrews Bay

Atlanta & West Point

Bangor & Aroostook

Belt Railway Company of Chicago

Bessemer & Lake Erie

Burlington Northern

Camas Prairie Railroad

Canadian National Railways

Canadian Pacific Railway
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 58 of 70

Central of Georgia Railway

Central Vermont Railway

Chicago & Illinois Midland

Chicago & North Western

Chicago Heights Term. Transfer RR

Chicago, South Shore & South Bend RR

Chicago Union Station

Colorado & Wyoming

Consolidated Rail

CSX

Delaware & Hudson

Denver & Rio Grande Western

Detroit & Mackinac Railway

Duluth, Winnipeg & Pacific

Escanaba & Lake Superior

Fort Worth & Denver

Grand Trunk Western Railroad

Green Bay Western

Harbor Belt Line Railraod

High Point, Thomasville & Denton

Houston Belt Line Railroad

Illinois Central Gulf Railroad

Indiana Harbor Belt Railroad

Kansas City Southern Railway

Kansas City Terminal Railway
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 59 of 70

Lake Erie, Franklin & Clarion

Lake Superior & Ishpeming

Longview, Portland & Northern

Los Angeles Junction Railway

Louisiana & Arkansas

Manufacturers Railway Company

Meridian & Bigbee

Milwaukee, Kansas City SN Joint Agency

Minneapolis, Northfield & Southern Railway

Missouri, Kansas, Texas Railroad

Missouri Pacific Railroad

Monongahela Railway

Montour Railroad

National Railroad Passenger Corp. (Amtrak)

New Orleans Public Belt Railroad

New Burgh & South Shore

Norfolk & Portsmouth Belt Line

Norfolk Southern Railway

Northeast Illinois Regional Commuter R.R.

Northern Indiana Commuter

Oakland Terminal Railway

Odgen Union Railway & Depot Road

Pacific Fruit Express Company

Peoria & Pekin Union

Pittsburgh & Shawmut
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 60 of 70

Port Terminal Railroad

Portland Terminal Company

Richmond, Fredericksburg & Potomac

River Terminal Railway

St. Louis-Southwestern Railway

Sand Springs Railway

Soo Line Railroad

South Carolina Public RWY

Southern Pacific Transportation Co.

Southwestern Pennsylvania Trans. Auth.

Southern Railway

Springfield Terminal

Stockton Terminal & Eastern

Terminal Railroad Assoc. of St. Louis

Terminal Railway Alabama State Docks

Texas Mexican Railway

Texas City Terminal Railway

Three Rivers RWY

Toledo Terminal Railway

Union Belt of Detroit

Union Pacific Railroad

Utah Railway

Western Pacific Railroad

Youngstown & Southern
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 61 of 70

Reliance Standard Life Insurance Company

Effective Date: January 1, 2008

A Group Short Term Disability (STD) and Long Term Disability Plan (LTD)

administered by the Reliance Standard Life Insurance Company for all fulltime employees of the Montreal, Maine, & Atlantic Railway, Ltd. Benefits are 

paid conforming to a private insurance contract that has no impact upon an 

employee’s eligibility for benefits under the RUIA.

Standard Insurance Company

Effective Date: Every December 1st

The Group Short Term Disability Insurance Plan Wisconsin and Southern 

Railroad has with Standard Insurance Company for all eligible employees 

provides for disability under this plan. Benefits are paid conforming to a private 

insurance contract that has no impact upon an employee’s eligibility for benefits 

under the RUIA. 

Effective Date: May 1, 2007

The Group Short Term Disability Insurance Plan Springfield Terminal Railway 

Co. and its subsidiaries that are Pan Am Railways, Boston & Maine Corp, GMX, 

Guilford Transportation Ind., Maine Central Railroad, Pan Am Systems, Portland 

Terminal Railway have with Standard Insurance Company for all regular fulltime management and Springfield terminal police employees of the Employer 

provides for disability under this plan. Benefits are paid conforming to a private 

insurance contract that has no impact upon an employee’s eligibility for benefits 

under the RUIA. 

Sun Life and Assurance Company of Canada

Effective Date: January 1, 2010

The Short and Long Term Disability Insurance Plan covering all D&I’s full-time 

United States employees working in the U.S scheduled to work at least 24 hours 

per week have with the Sun Life Assurance Company of Canada. Benefits are 

paid conforming to a private insurance contract that has no impact upon an 

employee’s eligibility for benefits under the RUIA.Effective Date: 10/01/2005

The Long Term Disability Insurance Plan (LTD) and the Life and Accident Death 

and Dismemberment Insurance (AD&D) plans Providence and Worcester RR 

Company has with Sun Life and Assurance Company of Canada (LTD) and 

the Metropolitan Life Insurance Company (AD&D) for all full-time management 

employees scheduled to work at least 30 hours per week and for U.S. employees 

under the Railroad Employees National Health and Welfare Plan for eligible 

employees provide long term disability and accident death and dismemberment 
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 62 of 70

benefit payments. Benefits are paid conforming to a private insurance contract 

that has no impact upon an employee’s eligibility for benefits under the RUIA. 

Trustmark Life Insurance Company and National Carriers' Conference 

Committee

Effective Date: March 1, 2002

Employees represented by the Railroad Yardmasters of America are covered 

by the sickness benefit plan. The following employers are included in the plan:

Alton & Southern Railway Company

Buffalo & Pittsburgh

Burlington Northern and Santa Fe Rwy Co.

Canadian Pacific Rail

Chicago & North Western Trans. Co.

CSX Transportation, Inc. 

Delaware & Hudson

Grand Trunk Western

Houston Belt & Terminal

Illinois Central Gulf Railroad

Indiana Harbor Belt Railroad

I&M Kansas City Joint Agency

Kansas City Southern Railway

Missouri Pacific Railroad

National Railroad Passenger Corporation (Amtrak)

Northeast Illinois Regional Commuter Railroad

New Orleans Public Belt

Norfolk Southern Railway

Port Terminal Railroad
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 63 of 70

Soo Line Railroad

Soo - KC Joint Agency

Terminal Railroad Assoc. of St. Louis

Texas City Terminal Railway

Union Pacific

Trustmark Life Insurance Company 

Effective Date: January 1, 2004

Employees represented by the Brotherhood of Locomotive Engineers-Train 

Dispatcher Department employed by CSX Transportation. 

Plan benefits are fully insured by Trustmark Insurance Company under Group 

Policy 9000. Benefits are paid conforming to a private insurance contract that 

has no impact upon an employee’s eligibility for benefits under the RUIA. 

United States Steel and Carnegie Pension Fund

Effective Date: January 1, 2000

For all Management employees of Transtar Inc. and its subsidiaries has with 

United States Steel and Carnegie Pension Fund. . Benefits are paid 

conforming to a private insurance contract that has no impact upon an 

employee’s eligibility for benefits under the RUIA.

UNUM Provident Insurance Company 

Effective Date: September 22, 1995

The Montana Rail Link has a long term disability plan with the UNUM Provident 

Insurance Company. Benefits are paid conforming to a private insurance 

contract that has no impact upon an employee’s eligibility for benefits under the 

RUIA. 

Effective Date: July 1, 2003

Massachusetts Bay Commuter Railroad was a covered employer that had a 

Group Long Term Disability Insurance Benefits Plan for all salaried employees 

working at least 20 hours per week with the Unum Provident Insurance 

Company. Benefits were paid conforming to a private insurance contract that 

had no impact upon an employee’s eligibility for benefits under the RUIA. This 

plan was grandfathered in for employees of Keolis Commuter Services until 

07/18/2016.
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 64 of 70

Effective Date: January 1, 2013

Genesee & Wyoming is a covered employer that has a supplemental sickness 

benefit plan for its full-time non–union employees administered by the UNUM 

Provident Insurance Company. Benefits are paid conforming to a private 

insurance contract that has no impact upon an employee’s eligibility for benefits 

under the RUIA. The following is a list of railroads included in this plan (prior to 

2013, these roads were owned by RailAmerica): 

Alabama & Gulf Coast Railway Kyle Railroad Co.

American Rail Dispatching Center, 

Inc.

Massena Terminal Railroad Co

Arizona & California Railroad Mid Michigan Railroad

Bauxite & Northern Railway Missouri & Northern Arkansas 

Railroad

California Northern Railroad New England Central Railroad

Cascade & Columbia River Railroad North Carolina & Virginia Railroad

Central Oregon & Pacific Railroad Otter Tail Valley Railroad Co.

Central Railroad of Indianapolis Point Comfort & Northern Railroad

Central Railroad of Indiana Puget Sound & Pacific Railroad

Connecticut Southern Railroad RailAmerica Intermodal Services

Dallas, Garland & Northeastern Rockdale Sandow & Southern Rail

Eastern Alabama Railway San Diego & Imperial Valley Railroad

Florida East Coast Railway San Joaquin Valley Railroad Co

Huron and Eastern Railway Co South Carolina Central Railroad., Inc

Indiana Southern Railroad Toledo Peoria & Western Railway

Indiana & Ohio Railway Ventura County Railroad Company

Kiamichi Railroad RailAmerica Intermodal Services

Rail Operating Support Group 
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 65 of 70

Effective Date: January 1, 2005

Norfolk Southern is a covered employer that has a supplemental sickness 

benefit plan with the Brotherhood of Locomotives Engineers and Trainmen 

administered by the UNUM Provident Insurance Company. Benefits are paid 

conforming to a private insurance contract that has no impact upon an 

employee’s eligibility for benefits under the RUIA.

Effective Date: July 18, 2016

Keolis Commuter Services is a covered employer that has a Short Term 

Disability Policy for all non-union employees and ARASA foremen with the Unum 

Provident Insurance Company. Benefits are paid conforming to a private 

insurance contract that has no impact upon an employee’s eligibility for benefits 

under the RUIA.

Appendix G - Supplemental Unemployment Benefit Plans

Employer Class of Employees Effective Date

ArcelorMittal USA All employees represented by 

United Steel, Paper and 

Forestry, Rubber, 

Manufacturing, Energy, Allied 

Industrial and Service Workers 

International Union

09/01/2018

ArcelorMittal USA All employees not represented 

by United Steel, Paper and 

Forestry, Rubber, 

Manufacturing, Energy, Allied 

Industrial and Service Workers 

International Union

04/22/2020

Atchison, Topeka & 

Santa Fe

TCIU 01/01/1980

Bangor and Aroostook All eligible employees 03/05/1986

Bauxite and Northern 

Railway (at Bauxite, AR) 

All employees with two or more 

years of service represented by 

the International Union, United 

Steelworkers of America

06/01/2001
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 66 of 70

Bessemer & Lake Erie Int’l Bro. of Oilers and Int’l Assn. 

of Machinists and Aerospace 

Workers

07/01/1983

Bethlehem Steel Corp., 

Sudsidiaries of:

Cambria & Indiana RR

Conemaugh & Black 

Lick RR

Patapsco & Back 

Rivers RR

Philadelphia, 

Bethlehem & New 

England RR

Pittsburgh & Ohio 

Valley RR

South Buffalo Railway

Steelton & Highspire 

RR

All employees represented by 

United Steelworkers of America

10/01/1956

Birmingham Southern 

Railroad Company

All Non-Union Salaried 

Employees under the Layoff 

Unemployment Benefit (LUB) 

Program

07/01/2003

Black River and Western All full-time employees 12/27/1991

Brandywine Valley RR Full-time hourly employees 07/15/1986

Carolina & Northwestern TCIU 04/01/1971

Chicago & North Western 

Transportation

TCIU 12/13/1982

Colorado & Wyoming Fireman, Engineers and 

Switchman

04/06/1962

Consolidated Rail 

Corporation (ConRail)

Agreement Employees (ConRail 

SUB Plan)

04/02/1987

CSX Transportation TCIU (Clerks) – former B&O 06/04/1973

CSX Transportation TCIU (Clerks) – former C&O 01/01/1982

CSX Transportation Machinists 08/01/1980

CSX Transportation TCIU (Clerks) – former SCL 05/07/1981
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 67 of 70

CSX Transportation TCIU (Clerks) – former L&N 05/22/1981

CSX Transportation UTU (Trainmen) – former PM & 

Hocking Valley

08/01/1989

Delaware & Hudson 

Railway Co.

Brotherhood of Maintenance 

Way Employees (BMWE)

11/29/2000

Delaware & Hudson 

Railway Co.

Brotherhood of Railway Carmen 

(BRC)

01/01/2002

Delaware & Hudson 

Railway Company Inc.

National Conference of Fireman 

and Oilers (NCFO)

09/21/2006

Delaware & Hudson 

Railway Company Inc.

American Railway Supervisors 

Association (ARSA) (Mechanical 

Department Foreman)

09/21/2006

Delaware & Hudson 

Railway Company Inc.

International Association of 

Machinists and Aerospace 

Workers (IAMAW)

09/21/2006

Delaware & Hudson 

Railway Company Inc.

International Brotherhood of 

Electrical Workers (IBEW)

10/10/2006

Delaware & Hudson 

Railway Company Inc.

D&H Special Agents, 

represented by the ASD 

(Division TCU)

09/21/2006

Denver & Rio Grande 

Western

TCIU 01/01/1982

Elgin, Joliet and Eastern 

Railway Company

All Non-Union Salaried 

Employees under the Layoff 

Unemployment Benefit (LUB) 

Program

07/01/2003

Gulf, Colorado & Santa 

Fe

TCIU 05/20/1963

Grand Trunk Western UTU – Yardmen and Foremen 07/19/1988

Grand Trunk Western UTU – Former DT&I Yard and 

Road Trainmen

07/19/1988

Grand Trunk Western UTU – Road Conductors and 

Brakemen

05/14/1990
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 68 of 70

Illinois Central Gulf TCIU 09/15/1972

Illinois Central Gulf Maintenance of Way Employees 09/15/1972

Illinois Central Gulf Shopcraft employees 05/18/1972

ISG-Railway Inc All employees who are covered 

by a collective bargaining 

agreement with the United 

Steelworkers of America 

(Arcelor Mittal)

06/22/2009

ISG-Railway Cleveland 

Works Railway Co.

All employees who are covered 

by a collective bargaining 

agreement with the United 

Steelworkers of America 

(Arcelor Mittal)

06/22/2009

ISG-South Chicago & 

Indiana Harbor Rwy

All employees who are covered 

by a collective bargaining 

agreement with the United 

Steelworkers of America 

(Arcelor Mittal)

06/22/1009

Kansas City Terminal TCIU 05/21/1984

Lake Terminal Employees represented by 

United Steelworkers of America 

& All Non-Union Salaried 

Employees under the Layoff 

Unemployment Benefit (LUB) 

Program

10/01/1983

07/01/2003

Long Island TCIU 04/01/1964

Marine Atlantic All employees 04/12/1994

Massena Terminal 

Railroad at (Massena, 

NY)

All employees with two or more 

years of service represented by 

the International Union, United 

Steelworkers of America

06/01/2001

McKeesport Connecting All employees represented by 

United Steelworkers of America 

& All Non-Union Salaried 

Employees under the Layoff 

03/01/1963

07/01/2003
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 69 of 70

Unemployment Benefit (LUB) 

Program

Metro North Commuter All non-contract employees 01/01/1983

Midland Terminal 

Company

All bargaining-unit employees 03/20/2000

Missouri Pacific RR & 

Subsidiaries

TCIU 04/17/1963

Panhandle & Santa Fe TCIU 05/20/1963

Pittsburgh & Conneaut 

Dock Company

Employees represented by 

United Steelworkers of America

01/01/1969

Point Comfort & Northern 

Railroad at (Point 

Comfort, TX)

All employees with two or more 

years of service represented by 

the International Union, United 

Steelworkers of America

06/01/2001

Rockdale Sandow & 

Southern Railroad at 

(Rockdale, TX)

All employees with two or more 

years of service represented by 

the International Union, United 

Steelworkers of America 

06/01/2001

Seaboard System TCIU 01/01/1981

Soo Line Sheet Metal Workers 07/15/1985

Southern Pacific Co. 

(Pacific Lines)

TCIU 10/22/1958

Southern Railway 

System

TCIU 04/01/1971

Texas & Pacific (& 

Subsidiaries)

TCIU 04/17/1963

Toledo Terminal TCIU 01/01/1982

Tracks Traffic and 

Management Services 

Inc. 

All Non-Union Salaried 

Employees under the Layoff 

Unemployment Benefit (LUB) 

Program

07/01/2003

Transtar, Inc All Non-Union Salaried 

Employees under the Layoff 

07/01/2003
AIM 9

AIM Art 9 Remuneration Revised August 17, 2023 Page 70 of 70

Unemployment Benefit (LUB) 

Program

Union Belt of Detroit TCIU 07/01/1981

Union Railroad 

(Pittsburgh)

All employees represented by 

United Steelworkers of America 

& All Non-Union Salaried 

Employees under the Layoff 

Unemployment Benefit (LUB) 

Program

03/01/1963

07/01/2003

United Transportation 

Union Voluntary 

Contribution Plan

UTU 01/07/1969

Warrior & Gulf Navigation 

Company

All Non-Union Salaried 

Employees under the Layoff 

Unemployment Benefit (LUB) 

Program

07/01/2003

Western Railroad Assn. TCIU 04/01/1995

Western Railroad Assn. Non-agreement employees 01/04/1982

Western Railroad Assn. Rate Bureau employees 11/01/1983

Western Railroad Traffic 

Association

Non-agreement employees 01/04/1982

Western Weighing & 

Inspection Bureau

TCIU 01/01/1989