Regulations last checked for updates: Feb 08, 2026

Title 20 - Employees' Benefits last revised: Oct 27, 2026
§ 323.6 - Treatment of benefit payments under a nongovernmental plan for purposes of contributions.

Benefit payments under nongovernmental plans approved by the Board under this part are not compensation as defined in section 1(i) of the Railroad Unemployment Insurance Act, and therefore they are not subject to contribution under part 345 of this chapter.

authority: 45 U.S.C. 362(1)
source: 56 FR 26328, June 7, 1991, unless otherwise noted.
cite as: 20 CFR 323.6