Attorney's Guide to the Partition of Railroad Retirement Annuities (09 -10)

United States Railroad Retirement Board Office of General Counsel ATTORNEY’S GUIDE TO THE PARTITION OF RAILROAD RETIREMENT ANNUITIES March 2011 U. S. Railroad Retirement Board Office of General Counsel 844 North Rush Street Chicago, IL 60611-2092 Phone: (312) 751-4948 Fax: (312) 751-7102 E-mail: LAW@rrb.gov www.rrb.gov Purpose of This Guide This booklet is a guide to the partition of employee railroad retirement annuities as property in a state court action for divorce, annulment, or legal separation. It explains how to effect an annuity partition in compliance with the Railroad Retirement Act (45 U.S.C. §§ 231-231-v) and the regulations of the U.S. Railroad Retirement Board (20 CFR Part 295). This booklet is not a resource tool for private pension plans of rail industry employers. Questions or comments concerning the information in this booklet should be submitted in writing to: Office of General Counsel U.S. Railroad Retirement Board 844 North Rush Street Chicago, IL 60611-2092 E-mail: LAW@rrb.gov CONTENTS THE RAILROAD RETIREMENT ACT ....................................................................... 1 Benefits Subject to Property Division ....................................................... 1 Spouse and Divorced Spouse Annuity Entitlement .. 1 EMPLOYEE RETIREMENT INCOME SECURITY ACT (ERISA) ...................................... 2 FUNDING OF RAILROAD ...