If an employee was not credited or erroneously credited with a service month, complete Item 9 and Item 10 of Form BA-4. In Item 9, mark only the service months that you are increasing or decreasing. In Item 10, enter the total number of service months increased or decreased. When adjusting service months, also consider the RUIA amount. If the employee has service months credited or removed, there may be associated increases or decreases in the amount of reported RUIA compensation.
RUIA compensation is subject to a monthly maximum.
Compensation Adjustments To adjust compensation amounts, enter the net compensation increase or decrease in Item 8 for RUIA compensation, Item 11 for Tier I compensation, and Item 12 for Tier II compensation. The Railroad Retirement Act imposes a four-year statute of limitations for adjusting a report of creditable compensation. If the calendar year being adjusted is prior to four years from the current reporting year, indicate the line number and the reason the employee's record is being adjusted in Item 15 of the adjustment form. Employers are required to file with the RRB, on or before the last day of February, an annual report of service and compensation for employees who performed compensated service in the preceding calendar year. Likewise, the fact that no report of compensation was made is taken as conclusive that no compensation was paid, unless the failure to make a report of the compensation is called to the RRB's attention within four years of the day on which the report was required to be made.