BA-6, Certificate of Service and Compensation

FORM BA-6 (6-06)

U.S. RAILROAD RETIREMENT BOARD
CERTIFIED

2005 CERTIFICATE OF SERVICE
MONTHS AND COMPENSATION
SERVICE AND COMPENSATION REPORTED
FOR PERIOD ENDING DECEMBER 31, 2005
SOCIAL SECURITY NUMBER
(LAST 4 DIGITS)

BIRTH
DATE

SEX

Y
L
N

SERVICE AND COMPENSATION ON RECORD
FOR REVIEW PERIOD
YEAR

CREDITABLE
COMPENSATION

SEPARATION ALLOWANCE/
SEVERANCE PAYMENT
COMPENSATION
TAXABLE AMOUNT
AMOUNT

2005
2004
2003

T
I

2002

SERVICE MONTHS
PROFILE*

J

F

M

A

O

M

J

J

A

S

O

N

D

TOTAL

* 1=A reported month; 0=A month not reported; D=A "deemed" month (See Back of Form)

CAREER TOTAL RETIREMENT RECORD

B
I
H
X

CREDITABLE
COMPENSATION

SEPARATION ALLOWANCE/
SEVERANCE PAYMENT
TAXABLE
COMPENSATION
AMOUNT
AMOUNT

REPORTED

SERVICE MONTHS
DEEMED

MILITARY

TOTAL

EMPLOYEE
CONTRIBUTIONS

YOUR 2005 REPORTING EMPLOYER(S)

The service and compensation shown on this form for 2005 were gathered from a report(s) received from the following
employer(s):

E

RRB OFFICE SERVING YOUR AREA

Always notify the Railroad Retirement Board if your address changes during the year.
Form BA-6, Certificate of Service Months and Compensation, is a statement of your service and compensation record at
the Railroad Retirement Board (RRB). We sent you this form because you performed railroad service and/or received
railroad compensation in 2005. This certificate shows your service under the Railroad Unemployment Insurance Act and
Railroad Retirement Act (RRA) and your compensation under the RRA. We use the information shown to determine
whether you qualify for benefits and the amount of those benefits. It does not show taxes deducted from your earnings
under the Railroad Retirement Tax Act (RRTA). Please check the following sections for accuracy.
FIRST, check your name, address, social security number, birth date and sex shown at the top of this form. In
order to protect your privacy, only the last four digits of your social security number are shown. If your last name shows
only five letters, your birth date shows as 99-99, and your sex code shows as U(nknown), we are verifying your social
security number with the Social Security Administration. Otherwise, if the personal identification information or address
is not correct, contact your nearest RRB field office shown above.
SECOND, check the "Service and Compensation on Record for Review Period" section, which shows the Year(s),
Creditable Compensation, Separation Allowance/Severance Payment, and Service Months Profile.
NOTE: Compensation amounts on this certificate, which were reported to the RRB by your employer(s), may be less
than amounts on your year-end payroll stub and Internal Revenue Service (IRS) Form W-2. Those forms show your total
taxable wages, which may differ from what is reportable to the RRB. If no service and compensation are listed for a year,
none was reported.
(Continued on Back)

•
•

•

•

"Year" represents the years in the current four-year review period.
"Creditable Compensation" is the amount of your earnings, including sick pay, that is taxable under the RRTA and
creditable for Tier I benefit purposes, under the RRA. The Tier I maximum for a given year limits the amount
reportable for that year. The reportable Tier I maximum for 2005 is $90,000.00. Tier II earnings (not shown on this
form) are used for Tier II benefit purposes. The reportable Tier II maximum for 2005 is $66,900.00.
"Separation Allowance/Severance Payment" is compensation paid by an employer to an employee who agrees to
relinquish job rights to obtain the payment. If you received a separation allowance or a severance payment, the
"Taxable Amount" is the portion of the gross payment that is taxed by the IRS for railroad retirement Tier II
purposes. The "Compensation Amount" is the amount of your separation allowance/severance payment included in
regular compensation. We use the Taxable and Compensation Amounts to calculate a special benefit called the
Separation Allowance Lump-Sum Amount (SALSA). A SALSA payment may be made upon retirement, if among
other factors, Tier II taxes were withheld from the separation allowance payment but, the full payment will not be
used for Tier II benefit credits.
"Service Months Profile" - A reported service month is any part of a calendar month for which you received
compensation for service performed for a railroad employer. A reported service month is also any part of a calendar
month for which you received pay for time lost from a railroad employer. We may credit or deem an additional
service month(s) if you did not work in all 12 months of the year. However, you must have sufficient yearly Tier II
compensation and an employment relationship in the months not reported. Reported and deemed months in any
calendar year can never exceed a total of 12 months. You will not receive credit for reported or deemed service
months after retirement, severance, separation, resignation, discharge or death.

Y
L
N

THIRD, check the "Career Total Retirement Record" section, which shows your lifetime railroad service and
compensation record, including any creditable Military Service months and Employee Contributions amount.
•

•

O

The "Military" service months block shows the total number of verified months of active military service in the
Armed Forces that are creditable under the RRA, which have been counted as railroad service. A month that was
reported or deemed cannot also be counted as a military service month. NOTE: When a period of military duty
cannot be counted as railroad service, the earnings from that duty may be used in the calculations as social security
credits.
The "Employee Contributions" amount is not a payment or income that you received. It is the difference between
the railroad retirement payroll taxes you paid under the RRTA and the social security payroll taxes you would have
paid if all of your creditable railroad service had been covered under the Social Security Act. You can use the
employee contributions amount when you retire to determine the portion of your railroad retirement annuity payments
that is not subject to federal income tax. If you retired during 2005, this certificate may have additional contributions
not included in Box #3 of the last Form RRB-1099-R tax statement sent to you. We will report any adjustments to
your employee contributions amount on your Year 2006 Form RRB-1099-R. NOTE: The employee contributions
amount does not represent a savings plan or an account from which you may withdraw funds for personal use.

T
I

B
I
H
X

FINALLY, check the "Your 2005 Reporting Employer(s)" section, which can show up to three employers who
reported 2005 service and compensation for you.
HOW TO FILE A PROTEST - If you believe your 2002-2005 service and/or compensation information is incorrect,
you may file a formal protest with the RRB in writing or complete Form G-70, Protest Record of Service Months and
Compensation. Get the form from our Web site or any RRB office. YOU MUST FILE A PROTEST WITHIN FOUR
YEARS OF THE DATE THE SERVICE AND/OR COMPENSATION WAS TO BE REPORTED. Always include:
•Your social security number
•A clear description of the error you believe has occurred
•The employer's name
•Your duty station, department and occupation

E

You must submit evidence with your protest. Without evidence, we have no basis on which to request a correction if your
employer does not agree with you. Check stubs are the best evidence to submit; your IRS Forms W-2 are useful but not
as detailed as check stubs. Send your protest to the Protest Unit–CESC, U.S. Railroad Retirement Board, 844 N.
Rush Street, Chicago, Illinois 60611-2092.
If you protest the information in our records after the four-year period, we will not correct that information unless
exceptional circumstances exist. The following dates apply to the information on this certificate:
Earnings Year
Last Date to File a Protest

2005
February 28, 2010

2004
February 28, 2009

2003
February 29, 2008

2002
February 28, 2007

NOTE: Before filing a formal protest with the RRB, you may find it helpful to ask your employer about the reported
amounts that you think are incorrect. However, keep in mind that discussing your earnings with your employer is not the
same as filing a formal protest with the RRB and does not extend the time for filing a formal protest.
NEWS YOU CAN USE
• File Form SI-1a/b, Application for Sickness Benefits and Statement of Sickness, within 10 days of the first claimed day
of sickness. You may lose benefits if your application is filed late.
• Submit proof of your age and military service for permanent recording in RRB files. If you performed active military
service in a branch of the Armed Forces, that service may increase or provide eligibility for an RRB benefit. Submit a
copy of your latest DD-214 (or other service evidence) to your nearest RRB office for a determination of creditability.
Your local RRB office will explain how to obtain acceptable evidence for proof of military service and age.
• Visit our Web site at http://www.rrb.gov to learn how the information on this form relates to benefits you or your
family may receive and how to apply for them. You may apply for unemployment benefits; view a history statement
for details of your career service and compensation; and obtain an annuity estimate payable under the RRA.
• Call our HelpLine (1-800-808-0772) for a history statement or unemployment and sickness benefit claim information.
• Visit your local RRB office to speak with an RRB representative or pick up informational pamphlets. See the "RRB
Office Serving Your Area" section on the front of this form for the phone number and address. Although most items
can be handled by telephone (Monday through Friday; 9:00 a.m. – 3:30 p.m.), our field staff will be glad to help you
with any railroad retirement matter. Please phone ahead to arrange a convenient time to speak with a representative.