Form G-177L (05-03) General Information
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Definition of Last Pre-Retirement
Nonrailroad Employer Your Last Pre-Retirement Nonrailroad Employer (LPE) is defined as any nonrailroad individual, company or institution for whom you are working on your annuity beginning date (ABD) or for whom you stopped working in order to receive an annuity. This includes work for a Canadian railroad that is not covered under the Railroad Retirement Act and work as an elected or appointed public official. The nonrailroad employer is always your LPE if you are working in nonrailroad employment on your ABD or, if you have stopped working and you still hold rights to return to service of the nonrailroad employer on your ABD. The nonrailroad employer is presumed to be your LPE if you are:
When you were working for two or more persons, companies, or institutions within the six months preceding your ABD, all such employers are presumed to be your LPE. If you begin nonrailroad employment after your ABD, the RRB does not consider that nonrailroad employment to be LPE. Exceptions to LPE Types of work that are not considered to be LPE are: military service, jury duty, mail handling by contract with the U.S. Postal Service, volunteer work, work for which you only receive payment of expenses, work as a member (owner) of a Limited Liability Corporation (LLC), or self-employment. The Effect of LPE on Your Annuity LPE does not affect your ABD. You are not required to relinquish rights or stop working for your LPE to receive annuity payments. However, reductions for LPE earnings on or after your ABD apply regardless of your age. If you are:
LPE cannot reduce the employee or spouse Tier 2 or employee supplemental annuity by more than 50%. Regular Work Deductions If you are under Full Retirement Age, earnings over your Annual Earnings Exempt Amount from LPE may cause regular work deductions to your RRB annuity. Refer to Form G-77a How Earnings Affect Payment of Retirement Annuities for current Annual Earnings Exempt Amounts. LPE vs. Self-Employment Determinations The RRB considers some work claimed as self-employment to actually be work for an employer. Whether the RRB classifies a particular activity as self-employment or as work for an employer depends upon the circumstances of each case.
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LPE Determinations The RRB will make LPE vs. self-employment determinations. You may request this decision before you apply for your annuity. Contact the nearest office of the RRB for further information. Most RRB offices are open to the public Monday through Friday from 9:00 am to 3:30 p.m. You may be asked to complete Form AA-4 Self-Employment and Substantial Service Questionnaire. |
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