45 U.S.C. § 231h — Returns of compensation; conclusiveness

Page 81 TITLE 45—RAILROADS § 231h REFERENCES IN OTHER LAWS TO GS–16, 17, OR 18 PAY RATES References in laws to the rates of pay for GS–16, 17, or 18, or to maximum rates of pay under the General Schedule, to be considered references to rates payable under specified sections of Title 5, Government Organi- zation and Employees, see section 529 [title I, § 101(c)(1)] of Pub. L. 101–509, set out in a note under section 5376 of Title 5. Executive Documents TRANSFER OF FUNCTIONS ‘‘Fiscal Service’’ substituted for ‘‘Division of Dis- bursements’’ in subsec. (b)(4) on authority of section 1(a)(1) of 1940 Reorg. Plan No. III, eff. June 30, 1940, 5 F.R. 2107, 54 Stat. 1231, set out in the Appendix to Title 5, Government Organization and Employees, which con- solidated such division into Fiscal Service of Treasury Department. See section 306 of Title 31, Money and Fi- nance. DELEGATION OF REPORTING AUTHORITY Memorandum of President of the United States, Feb. 9, 2005, 70 F.R. 7631, provided: Memorandum for the Chairman of the Railroad Re- tirement Board By the authority vested in me as President by the Constitution and the laws of the United States, includ- ing section 301 of title 3, United States Code, I hereby delegate to you the functions and authority conferred upon the President by section 7(b)(6) of the Railroad Retirement Act [of 1974, 45 U.S.C. 231f(b)(6)] and section 12(l) of the Railroad Unemployment Insurance Act [45 U.S.C. 362(l)] to provide the specified report to the Con- gress. You are authorized and directed to publish this memorandum in the Federal Register. GEORGE W. BUSH. § 231f–1. Annual actuarial report As part of the annual report required under section 231u(a) of this title, the Railroad Retire- ment Board shall submit to the Congress a re- port on the actuarial status of the railroad re- tirement system under various economic and employment assumptions. Such report shall in- clude any recommendation for financing changes which might be advisable, including— (1) any adjustment the Railroad Retirement Board recommends regarding the rates of taxes imposed by sections 3201(b), 3211(a)(2), and 3221(b) of the Internal Revenue Code of 1986 [26 U.S.C. 3201(b), 3211(a)(2), 3221(b)], and (2) if there are sufficient reserves in the Railroad Retirement Account, whether— (A) the rates of such taxes should be re- duced, or (B) any part of the tax imposed by section 3221(b) of such Code should be diverted to the Railroad Unemployment Insurance Account to aid in the repayment of its debt to the Railroad Retirement Account. (Pub. L. 98–76, title V, § 502, Aug. 12, 1983, 97 Stat. 440; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 104–66, title II, § 2221(a), Dec. 21, 1995, 109 Stat. 733.) Editorial Notes CODIFICATION Section was enacted as part of the Railroad Retire- ment Solvency Act of 1983, and not as part of the Rail- road Retirement Act of 1974 which comprises this sub- chapter. AMENDMENTS 1995—Pub. L. 104–66 which directed the amendment of this section by substituting ‘‘As part of the annual re- port required under section 231u(a) of this title’’ for ‘‘On or before July 1, 1985, and each calendar year thereafter’’, was executed by making the substitution for ‘‘On or before July 1 of 1985, and of each calendar year thereafter’’, to reflect the probable intent of Con- gress. 1986—Par. (1). Pub. L. 99–514 substituted ‘‘Internal Revenue Code of 1986’’ for ‘‘Internal Revenue Code of 1954’’. § 231g. Court jurisdiction Decisions of the Board determining the rights or liabilities of any person under this sub- chapter shall be subject to judicial review in the same manner, subject to the same limitations, and all provisions of law shall apply in the same manner as though the decision were a deter- mination of corresponding rights or liabilities under the Railroad Unemployment Insurance Act [45 U.S.C. 351 et seq.] except that the time within which proceedings for the review of a de- cision with respect to an annuity, supplemental annuity, or lump-sum benefit may be com- menced shall be one year after the decision will have been entered upon the records of the Board and communicated to the claimant. (Aug. 29, 1935, ch. 812, § 8, as restated June 24, 1937, ch. 382, pt. I, 50 Stat. 307, as restated Pub. L. 93–445, title I, § 101, Oct. 16, 1974, 88 Stat. 1343.) Editorial Notes REFERENCES IN TEXT The Railroad Unemployment Insurance Act, referred to in text, is act June 25, 1938, ch. 680, 52 Stat. 1094, which is classified principally to chapter 11 (§ 351 et seq.) of this title. For complete classification of this Act to the Code, see section 367 of this title and Tables. § 231h. Returns of compensation; conclusiveness Employers shall file with the Board, in such manner and form and at such times as the Board by rules and regulations may prescribe, returns of compensation of employees, and, if the Board shall so require, shall furnish employees with statements of their compensation as reported to the Board. The Board’s record of the compensa- tion so returned shall be conclusive as to the amount of compensation paid to an employee during each period covered by the return, and the fact that the Board’s records show that no return was made of the compensation claimed to have been paid to an employee during a par- ticular period shall be taken as conclusive that no compensation was paid to such employee dur- ing that period, unless the error in the amount of compensation returned in the one case, or the failure to make return of the compensation in the other case, is called to the attention of the Board within four years after the day on which return of the compensation was required to be made. (Aug. 29, 1935, ch. 812, § 9, as restated June 24, 1937, ch. 382, pt. I, 50 Stat. 307, as restated Pub. L. 93–445, title I, § 101, Oct. 16, 1974, 88 Stat. 1343.) Page 82 TITLE 45—RAILROADS § 231i § 231i. Erroneous payments (a) Recovery If the Board finds that at any time more than the correct amount of annuities or other bene- fits has been paid to any individual under this subchapter, or payment has been made to an in- dividual not entitled thereto, recovery by ad- justment in subsequent payments to which such individual, or any other individual on the basis of the same compensation, wages, or self-em- ployment income, is entitled under this sub- chapter, or the Railroad Unemployment Insur- ance Act [45 U.S.C. 351 et seq.] may, except as otherwise provided in this section, be made under regulations prescribed by the Board. If the individual to whom more than the correct amount has been paid dies before recovery is completed, recovery may be made by setoff or adjustments, under regulations prescribed by the Board, in subsequent payments due, under this subchapter, or the Railroad Unemployment Insurance Act, to the estate of such individual or to any person on the basis of the compensa- tion, wages, or self-employment income of such individual. The Board shall have the authority to recover from any payment which would be made to an individual by the Board under sec- tion 231f(b)(2) of this title the amount of annuity payments made to such individual which are er- roneous because of such individual’s entitlement to monthly insurance benefits under title II of the Social Security Act [42 U.S.C. 401 et seq.]. (b) Adjustments Adjustments under this section may be made either by deductions from subsequent payments or, with respect to payments which are to be made during a lifetime or lifetimes, by sub- tracting the total amount of annuities or other benefits paid in excess of the proper amount from the actuarial value, as determined by the Board, of such payments to be made during a lifetime or lifetimes and recertifying such pay- ments on the basis of the reduced actuarial value. In the latter case, recovery shall be deemed to have been completed upon such recer- tification. (c) Decision not to recover There shall be no recovery in any case in which more than the correct amount of annu- ities or other benefits has been paid under this subchapter to an individual or payment has been made to an individual not entitled thereto who, in the judgment of the Board, is without fault when, in the judgment of the Board, recovery would be contrary to the purpose of this sub- chapter or the Railroad Unemployment Insur- ance Act [45 U.S.C. 351 et seq.] or would be against equity or good conscience. (d) Liability of officers No certifying or disbursing officer shall be held liable for any amount certified or paid by him in good faith to any person where the recov- ery of such amount is waived under subsection (c) of this section or has been begun but cannot be completed under subsection (a) of this sec- tion. (Aug. 29, 1935, ch. 812, § 10, as restated June 24, 1937, ch. 382, pt. I, 50 Stat. 307, as restated Pub. L. 93–445, title I, § 101, Oct. 16, 1974, 88 Stat. 1344; amended Pub. L. 97–35, title XI, § 1123, Aug. 13, 1981, 95 Stat. 638.) Editorial Notes REFERENCES IN TEXT The Railroad Unemployment Insurance Act, referred to in subsecs. (a) and (c), is act June 25, 1938, ch. 680, 52 Stat. 1094, which is classified principally to chapter 11 (§ 351 et seq.) of this title. For complete classification of this Act to the Code, see section 367 of this title and Tables. The Social Security Act, referred to in subsec. (a), is act Aug. 14, 1935, ch. 531, 49 Stat. 620. Title II of the So- cial Security Act is classified generally to subchapter II (§ 401 et seq.) of chapter 7 of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables. AMENDMENTS 1981—Subsec. (a). Pub. L. 97–35 inserted provisions au- thorizing Board to recover from any payment which would be made to an individual by Board under section 231f(b)(2) of this title amount of annuity payments made to such individual which are erroneous because of such individual’s entitlement to monthly insurance benefits under title II of the Social Security Act. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1981 AMENDMENT Amendment by Pub. L. 97–35 effective Jan. 1, 1975, see section 1129 of Pub. L. 97–35, set out as a note under sec- tion 231 of this title. § 231j. Waiver of annuities Any person awarded an annuity under this subchapter may decline to accept all or any part of such annuity by a waiver signed and filed with the Board. Such a waiver may be revoked in writing at any time, but no payment of the annuity waived shall be made covering the pe- riod during which such waiver was in effect. Such a waiver will have no effect on entitlement to, or the amount of, any other annuity or ben- efit. (Aug. 29, 1935, ch. 812, § 11, as restated June 24, 1937, ch. 382, pt. I, 50 Stat. 307, as restated Pub. L. 93–445, title I, § 101, Oct. 16, 1974, 88 Stat. 1344.) § 231k. Incompetence (a) Every individual receiving or claiming ben- efits, or to whom any right or privilege is ex- tended, under this subchapter or any other Act of Congress now or hereafter administered, in whole or in part, by the Board shall be conclu- sively presumed to have been competent until the date on which the Board receives written no- tice, in a form and manner acceptable to the Board, that he is an incompetent, or a minor, for whom a guardian or other person legally vested with the care of his person or estate has been ap- pointed: Provided, however, That, regardless of the legal competency or incompetency of an in- dividual entitled to a benefit administered by the Board, the Board may, if it finds the interest of such individual to be served thereby, recog- nize actions by, and conduct transactions with, and make payments to, such individual, or rec- ognize actions by, and conduct transactions with, and make payments to, a relative or some