This is the determination
of the Railroad Retirement Board concerning
whether the services performed by MGK as President
of the Eastern Idaho Railroad Company constituted
employee service under the Railroad Retirement
and Railroad Unemployment Insurance Acts.
The Eastern Idaho is and has been a covered
employer under those Acts since November 21,
1993 (B.A. No. 2768).
MGK was President of the Eastern Idaho from
November 1993 through February 6, 1998. He
advises that he was involved in all aspects
of railroad operations except accounting and
payroll.
No service was reported for MGK at least
through December 1996. MGK raised this issue
with the Board at least as early as March
1998. However, resolution of MGKs’ complaint
was delayed, as enforcement of reporting requirements
against the owners of Eastern Idaho was attempted
and concluded.
Section 203.2 of the Board’s regulations
provides that:
An individual shall be an employee whenever
(a) he is engaged in performing compensated
service for an employer or (b) he is in an
employment relation to an employer, or (c)
he is an employee representative, or (d) he
is an officer of an employer.
The Board finds that MGK was an officer of
an employer under the Railroad Retirement
and Railroad Unemployment Insurance Acts for
the period November 1993 through February
6, 1998, and should be credited with service
for that period.
