Employer Reporting Instructions

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Employer Reporting Instructions

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Part VII - Additional Communications About
Service and Compensation Reports

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I p~Part IV

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Chapter 3: Form Letter GL-99, Employer's Deemed
Service Month Questionnaire

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p~Part VII

rn Chapter I
Chapter 2
Chapter 3

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Deemed Service Months

Chapter 4

In order to complete Form Letter GL-99, Employer's Deemed
Service Month Questionnaire, an understanding of deemed
service months is necessary.

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J Appendices

Effective January 1, 1985, additional service months may be
deemed in some cases where an employee does not actually
work in every month of the year. An employee may never be
credited with more than 12 service months in any calendar
year and the employee must be in an employment relation
with a covered railroad employer in order for that month to be
deemed.

RELATED LINKS
) ERI Table of Contents
L Emplover lnformation
Additional lnformation for Rail
Emplovers

Deemed Service Month Calculation
To determine the maximum number of deemed months for an
employee for a year:

This is the maximum, or potential number of deemed service
months. The actual number of deemed months will depend or
whether the employee has an employment relation in the
months not worked.

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Form GL-99, Employer's Deemed Service Month

Questionnaire
Employers do not report deemed service months and the
deeming of service months has no effect on the employer's
report of service and compensation or tax liability. Deemed
service months are determined and recorded by the RRB.
Where the employee's Tier II compensation would yield
additional service but an employment relationship is not
apparent, the employer must provide that information by
responding to Form GL-99, Employer's Deemed Service
Month Questionnaire.
Note: Employers can however report employment relation
information on their annual report by using two new service
month codes. The RRB has added service month codes for
employers to report employment relation information for nonworked months. (8 = employment relationship; 9 = no
employment relationship). The new codes would be used in
place of code 0. See Part V, Chapter 3 for information on
using these codes on Form BA-3 &.
Form GL-99 is designed to obtain information as to whether
an employment relation exists in certain months. The person
completing the form need only answer "Yes" or "No" to
question 8. The "remarks" section is for supplementary
information you may wish to provide; it should not be used
instead of answering question 8 directly. A prompt reply will
eliminate the need for the RRB to trace for GL-99 replies.
Note: Form GL-99 also requires a Form BA-4 &, "Report of
Creditable Compensation Adjustments", in addition to a
response if you advise that the service and compensation
previously reported was incorrect.

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Date posted.01/29/2008
Date
updated 01/23/2008

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U.S Railroad Retirement Board
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