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Chapter 4: Form Letter GL-99,
Employer's Deemed Service Month Questionnaire
Deemed service months |
In order to complete Form Letter GL-99, Employer's Deemed Service Month Questionnaire, an
understanding of deemed service months is necessary.
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.
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| Deemed service month calculation |
To determine the maximum number of deemed
months for an employee for a year:
| 1 |
Multiply the number of reported service
months by 1/12 the annual Tier II maximum compensation for the year. |
| 2 |
Subtract this product from the reported
Tier II compensation. If the result is zero or negative, no deemed months are
possible. If the result is a positive amount, go to Step 3. |
| 3 |
Divide by 1/12 the Tier II maximum
compensation. |
| 4 |
Round up to a whole number. |
This is the maximum, or potential number of deemed service months. The
actual number of deemed months will depend on whether the employee has an employment
relation in the months not worked. |
| 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. 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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