1. Railroad Disability and Retirement Benefits: What Work Incentives Specialists Need to Know February 26, 2015 1

2. Today’s PresenterToday’s Presenter Michael Dalto, Work Incentives Project Director Maryland Department of Disabilities Baltimore, MD michael.dalto@maryland.gov 443-514-5922 2

3. Early 2015 NABWIS Webinar SeriesEarly 2015 NABWIS Webinar Series  April 16, 2015 - The Transition from Disability to Retirement Benefits: What Work Incentives Specialists Need to Know - John Benbow, Research and Curriculum Specialist, Employment Resources Inc (ERI), Madison, Wisconsin. 3

4. What is National Association of Benefits and Work Incentives Specialists?  NABWIS is a membership organization of individuals and agencies who provide benefits and work incentives planning services to individuals with disabilities.  Members typically serve individuals getting Social Security and/or SSI disability benefits.  Members typically serve individuals getting Medicaid and/or Medicare.  Members may also service individuals getting range of other cash benefits and health insurance coverage. 4

5. Purpose of Webinar SeriesPurpose of Webinar Series NABWIS members work in various settings:  Not-for-profits, state VR agencies, as self employed fee-for-service providers.  Many received training through a national provider, like Virginia Commonwealth University or Cornell University, or through a training provider in their state. Webinars support the work of members:  By offering sessions that may not be available to them.  Bringing in experts on range of topics. 5

6. Format for Today’s SessionFormat for Today’s Session  Walk through Power Point.  Post questions in question or chat box.  Follow up questions can be emailed to presenter. 6

7. Railroad Retirement ActRailroad Retirement Act  The Railroad Retirement Act provides:  Retirement and disability annuities for qualified railroad employees  Spouse annuities for their wives or husbands, and  Survivor benefits for the families of deceased employees who were insured under the Act  Benefits are administered by the U.S. Railroad Retirement Board (RRB) 7

8. Railroad Retirement ActRailroad Retirement Act  The RRB also:  Administers the Railroad Unemployment Insurance Act, and  Has administrative responsibilities under the Social Security Act for certain benefit payments and railroad workers' Medicare coverage 8

9. Basic Service Requirement  Basic service requirement for regular employee retirement annuity:  120 months (10 years), OR  60 months (5 years) if service was performed after 1995  Service months don’t have to be consecutive  In some cases, military service may substitute for some railroad service 9

10. Basic Service Requirement  Work must have been performed for covered employers:  Railroads engaged in interstate commerce and some of their subsidiaries,  Railroad associations, and  National railway labor organizations 10

11. RRB Annuity Parts  A RRB annuity consists of one or two parts:  Tier I – Similar to a Social Security benefit  Tier II – Comparable to pensions that workers in other industries receive over and above Social Security benefits 11

12. RRB Annuity Parts Tier I  Generally calculated the same way as Social Security benefits, counting both Social Security credits and Railroad Retirement credits  Usually equals the Social Security benefit that would have been payable if all earnings were covered by Social Security  Tier I benefits receive cost of living increases each year based on the same percentage as Social Security benefits. 12

13. RRB Annuity Parts Tier I  Tier I benefits may be paid as part of these annuities:  Age and service  Disability  Spouse  Survivor 13

14. RRB Annuity Parts Tier II  Benefits calculated using a formula that considers only Railroad service  Tier II benefits are increased by about 1/3 the percentage of the Social Security cost of living adjustment.  Tier II benefits may be paid as part of these annuities:  Age and service  Disability  Spouse  Survivor 14

15. Age and Service (also known as Employee Retirement) Annuities  Available to retired RR employees  Include Tier I and Tier II benefits  Payable to former employees who:  Have 30 or more years of creditable service and are at least age 60, OR  Have 10 – 29 years of creditable service and are at least age 62, OR  Have 5 - 9 years of creditable service and are at least age 62, if at least 5 years of service occurred after 1995 15

16. Age and Service Annuity Reductions  If a former worker is eligible for both a Railroad Retirement benefit and a Social Security benefit, the Tier I portion of the Railroad Retirement benefit will be reduced by the amount of the Social Security benefit. The individual will receive a combined Railroad Retirement and Social Security benefit payment issued by the RRB.  Individuals who receive both Railroad Retirement and Social Security benefits need to notify the RRB of the Social Security benefits, and any changes in SS benefit amounts other than COLA’s. 16

17. Age and Service Annuity Reductions  Railroad employees who retire between age 62 and full retirement age may have their Tier I benefit reduced, similarly to Social Security Retirement benefits.  Tier II benefits may also be reduced for early retirement.  However, there is no Tier I or Tier II reduction if the employee retired at age 60 or older with at least 30 years of service if retirement was after 2001. 17

18. Age and Service Annuity Reductions  Tier I benefit amounts received by former workers under age 65 are, in some cases, reduced by Workers Compensation or other public disability benefits. 18

19. Age and Service Annuity Reductions Summary:  Tier I benefits reduced by:  Social Security benefits  Early retirement (with exceptions)  Workers Comp and other public disability benefits (with exceptions)  Tier II benefits reduced by:  Early retirement (with exceptions) 19

20. Supplemental Annuities  Payable to former employees who:  Have at least 30 years of creditable service and are at least age 60 OR  Have 25 – 29 years of creditable service and are at least age 65  AND  Have a “current connection” to the railroad industry, AND  Are receiving age and service or disability annuities, AND  Had some railroad service before October 1981 20

21. Current Connection Requirement  A current connection is required to be eligible for:  Supplemental annuities,  Occupational disability annuities, AND  Survivor annuities payable if deceased employee had a current connection  A current connection is established if the worker had at least 12 months of railroad employment in the 30 months before his/her railroad annuity began, or before his/her death, whichever came first. 21

22. Current Connection Requirement  A current connection may be met if the worker had at least 12 months of railroad employment in an earlier 30 month period. To meet this condition, between the end of the 30 month period and the start of the annuity or the worker’s death, the worker must either:  (1) Have done no regular work, or  (2) Have done only self-employment in an unincorporated business, or  (3) Have worked only in certain U. S. government transportation agencies. 22

23. Current Connection Requirement  A current connection can also be maintained for supplemental and survivor annuities if the worker:  Has completed 25 years of railroad service, AND  Was involuntarily terminated from his or her last railroad employment without fault, AND  Did not subsequently decline an offer of employment in the same class or craft in the railroad industry 23

24. Disability Annuities Total Disability  Payable to former employees who:  Have at least 10 years of creditable service and are permanently unable to perform all “regular work”, OR  Have 5 – 9 years of creditable service (at least 5 years after 1995) and are permanently unable to perform all “regular work” 24

25. Disability Annuities Total Disability  An annuitant with fewer than 10 years of railroad service and a total disability qualifies for Tier I benefits only before retirement age (if she or he meets certain Social Security earnings requirements), and an age-reduced Tier II benefit at age 62.  The medical criteria for total disability are comparable to SSA’s medical criteria for disability. 25

26. Disability Annuities  A surviving widow, widower, child or grandchild may qualify for an annuity based on total disability if:  The former employee had RR insured status at the time of death, AND  The disability began within 7 years after the worker’s death, AND  For a surviving child or grandchild, the disability began before age 22 26

27. Disability Annuities Occupational Disability  Payable to former employees who:  Are permanently unable to perform their regular railroad occupations due to disabilities, AND EITHER:  Have at least 10 years of creditable service and are at least age 60, OR  Have at least 20 years of creditable service and are any age 27

28. Disability Annuities Occupational Disability  An occupational disability also requires a “current connection” with the railroad industry.  A disability annuity can’t begin until 5 full calendar months after the date of onset (like SSDI). 28

29. Disability Annuity Reductions  If a disability annuitant receives Workers Comp or another public disability benefit, the Tier I portion of the annuity may be reduced by the other disability benefit. 29

30. Spouse Annuities  Payable to spouses of former railroad employees  The spouse and the employee must usually have been married at least a year.  If the retired employee has at least 30 years of creditable service and is at least age 60, the spouse qualifies at age 60. Both the employee and spouse must be age 60 for a full month in order for benefits to be payable.  If the retired employee had 30 years of service and was at least 60 years old after June 1984, and retired at age 60 or 61 before 2002, then certain early retirement deductions apply to the spouse annuity. 30

31. Spouse Annuities  If the retired employee received a disability annuity, had 30 years of service and was at least age 60, then the spouse could receive an annuity without a reduction at age 60 if the annuity began after 2001.  If the retired employee has fewer than 30 years of creditable service and is at least age 62, the spouse qualifies at age 62. The spouse’s benefit is reduced if she or he retires before full retirement age. Both the employee and spouse must be age 62 for a full month in order for benefits to be payable. 31

32. Spouse Annuities  A spouse may qualify for a spouse’s annuity at any age if the worker receives an age and service annuity (or a disability annuity but is otherwise eligible for an age and service annuity) and she or he is caring for the employee’s child who is:  Under age 18, or  Any age and has a disability that began before age 22 32

33. Spouse Annuity Reductions  A spouse’s annuity may be reduced if the spouse also receives a public pension that is based on work performed by the spouse that was not covered by Social Security.  The reduction equals 2/3 of the amount of the public pension.  A reduction does NOT apply if:  The work on which the pension was based was covered by Social Security for the last 5 years of public employment, OR  The pension is from VA or most military service pensions 33

34. Survivor Benefits  Payable to these surviving relatives of deceased railroad workers:  Widows and widowers  Unmarried children under age 18 or disabled before age 22  And in some cases:  Parents  Remarried widows and widowers  Grandchildren  Divorced spouses 34

35. Survivor Benefits  To qualify, the railroad worker must have been insured under the Railroad Retirement Act at the time of death.  To be insured, the worker must have had:  At least 10 years of railroad service, OR  At least 5 years of railroad service after 1995  The worker must also have had a “current connection” to the railroad industry in the month of death. 35

36. Survivor Benefits  If there are no survivors who qualify for monthly benefits at the time of the worker’s death, then a lump-sum death benefit may be payable.  If the worker was not insured under the Railroad Retirement Act at the time of death, then no Railroad Retirement survivor benefits are payable,  HOWEVER, in that case, survivor benefits MAY be payable by Social Security.  To determine whether Social Security survivor benefits are payable, SSA counts any work credits the deceased employee earned under both the Railroad Retirement and the Social Security systems. 36

37. Types of Survivor Benefits Widows’ and Widowers’ Annuities  Payable at age 60 or older  If paid before full retirement age, benefits are reduced  Payable at age 50 or older if the widow or widower is “permanently and totally disabled and unable to work in any regular employment”, and the disability began within 7 years after the employee’s death or the termination of an annuity based on caring for the employee’s child (see below) (a 5-month waiting period applies to disability annuities) 37

38. Types of Survivor Benefits Widows’ and Widowers’ Annuities  Payable at any age if the widow or widower is caring for a child of the deceased employee, if the child is:  Under age 18, or  Any age and disabled before age 22  The widow or widower must usually have been married to the deceased employee at least 9 months before the worker’s death, with certain exceptions  In some cases, surviving divorced spouses and remarried surviving widows and widowers may qualify for survivor benefits, but receive smaller benefit amounts 38

39. Types of Survivor Benefits Children’s Annuities  Payable to unmarried surviving children who are:  Under age 18, OR  Under age 19 and attending elementary or high school (if still in school at age 19, benefits may usually continue two additional months)  Any age if “permanently and totally disabled” before age 22 39

40. Types of Survivor Benefits Other Survivors’ Annuities  Dependent Grandchildren  Payable to:  Dependent grandchildren who meet one of the above conditions for children AND  Both their parents are deceased or found disabled by SSA 40

41. Types of Survivor Benefits Dependent Parents  Payable to:  Parents age 60 or older who relied on the deceased worker for at least half their support  A widow’s or widower’s annuity may be reduced if the widow or widower also receives a public pension that is based on work performed by the widow or widower that was not covered by Social Security.  The reduction equals 2/3 of the amount of the public pension. 41

42. Types of Survivor Benefits Dependent Parents  A reduction does NOT apply if:  The work on which the pension was based was covered by Social Security for the last 5 years of public employment, OR  The pension is from VA or most military service pensions 42

43. Minimum Guaranty for Employee and Spouse Annuities  Railroad families enjoy a protection that ensures they will not receive lower railroad benefits than the amount of Social Security benefits they would receive if their work were covered under Social Security instead of Railroad Retirement.  For example, Social Security pays children’s benefits when an insured parent is retired, disabled or deceased. Railroad Retirement only pays benefits to children whose parents have died. If a railroad family would have been eligible for child’s benefits under Social Security, but not under Railroad Retirement, then the employee’s benefit is increased to the amount the family would have received under Social Security. 43

44. Benefit Estimates  Benefit estimates are available:  At Benefit Online Services Login - https://secure.rrb.gov/mep/ben_services.asp https://secure.rrb.gov/mep/ben_services.asp  By calling 1-877-772-5772  By visiting the nearest RRB office (see list at http://www.rrb.gov/field/field.asp) http://www.rrb.gov/field/field.asp 44

45. Impact of Earnings on Railroad Retirement Benefits Retirement, Spouse and Survivor Annuities Work for Any Employer Before Full Retirement Age  Earnings before full retirement age generally affect benefits in the same way that earnings affect Social Security benefits not based on disability.  If a retiree, spouse or survivor who has not yet reached full retirement age returns to work for any employer, his or her Tier I benefit may be reduced. 45

46. Impact of Earnings on Railroad Retirement Benefits Retirement, Spouse and Survivor Annuities Work for Any Employer Before Full Retirement Age  If the retiree, spouse or survivor earns less than the annual exempt amount ($15,720 in 2015), then benefits will not be reduced.  If the retiree, spouse or survivor earns more than the annual exempt amount, then benefits are reduced by $1 for every $2 earned over the annual exempt amount. 46

47. Impact of Earnings on Railroad Retirement Benefits Retirement, Spouse and Survivor Annuities Work for Any Employer Before Full Retirement Age  EXCEPTION: If an annuitant is subject to an earnings deduction, and his or her earnings fall below $1,310 in a month in 2015 (called a “non-work month”), then she or he can receive a full annuity for that month regardless of what his or her earnings are for the year. She or he can have multiple non-work months, but only in one calendar year.  The rules change in the calendar year the retiree, spouse or survivor will reach full retirement age.  In each month of that calendar year before the month the retiree, spouse or survivor reaches full retirement age, the benefit reduction is less. 47

48. Impact of Earnings on Railroad Retirement Benefits Retirement, Spouse and Survivor Annuities Work for Any Employer Before Full Retirement Age  Benefits are reduced by $1 for every $3 of earnings above a higher exempt amount ($41,880 in 2015).  EXCEPTION: If Tier I benefits are reduced by Social Security benefits, then Tier I benefits will not be reduced by earnings.  The month the retiree, spouse or survivor reaches full retirement age, his or her earnings will no longer affect Tier I benefits. 48

49. Example – Earnings and Retirement, Spouse and Survivor Annuities  Casey Jones receives a RR age and service annuity. His Tier I benefit is $1,500. He returns to work in January of the year in which he will reach age 65. His full retirement age is 66. He works every month and earns $42,000 ($3,500/month) during the calendar year in which he turns 65.  Will his Tier I benefit be reduced?  If so, by how much? 49

50. Example – Earnings and Retirement, Spouse and Survivor Annuities  Casey Jones receives a RR age and service annuity. His Tier I benefit is $1,500. He returns to work in January of the year in which he will reach age 65. His full retirement age is 66. He works every month and earns $42,000 ($3,500/month) during the calendar year in which he turns 65.  Will his Tier I benefit be reduced? Yes.  If so, by how much? $42,000 - $15,720 = $26,280/2 = $13,140 reduction for year = $1,095/month reduction. $1,500 - $1,095 = $405/month reduced Tier I benefit. 50

51. Example – Earnings and Retirement, Spouse and Survivor Annuities  He continues to earn $3,500/month the next calendar year. He turns 66 (full retirement age) in October.  Will his Tier I benefit be reduced this year before October?  If so, by how much?  Will his Tier I benefit be reduced in October or later?  If so, by how much? 51

52. Example – Earnings and Retirement, Spouse and Survivor Annuities  He continues to earn $3,500/month the next calendar year. He turns 66 (full retirement age) in October.  Will his Tier I benefit be reduced this year before October? No. Earnings before the month he turns 66 (October) are $31,500 ($3,500/month x 9 months). This is less than the $41,880 exempt amount.  If so, by how much? NA  Will his Tier I benefit be reduced in October or later? No. He will have reached full retirement age.  If so, by how much? NA 52

53. Impact of Earnings on Railroad Retirement Benefits Work for Employers Covered by the Railroad Retirement Act (Including Labor Organizations )  If a retiree, spouse or survivor (regardless of age) works for one of these employers in a month, none of the following benefits will be payable in that month:  Regular annuity for the retiree  Supplemental annuity for the retiree  Spouse annuity  Survivor annuity 53

54. Impact of Earnings on Railroad Retirement Benefits  However, if service is provided to a local lodge for less than $25/month, annuities will not stop for that month  NOTE ABOUT WORK AND SURVIVORS’ BENEFITS: These earnings restrictions do NOT apply to disabled widows and widowers under age 60, or to surviving children over age 18 with disabilities. See Disability Annuities below. 54

55. Impact of Earnings on Railroad Retirement Benefits Work for Last Pre-Retirement, Non-Railroad Employer  If a retiree or spouse returns to work with the last non-railroad employer for which she or he worked before retirement, then the following benefits are reduced:  Tier II benefits for the retiree or spouse  Supplemental annuities for the retiree or spouse 55

56. Impact of Earnings on Railroad Retirement Benefits  Tier II and supplemental annuities are reduced by $1 for every $2 the worker earns  The maximum benefit reduction is 50%  Last pre-retirement non-railroad employment is employment that continues through the annuity beginning date or ended within 6 months of the annuity beginning date. 56

57. Whose Earnings Affect Which Annuities?  A retired worker’s benefits may be affected by only his or her earnings.  A spouse’s benefits may be affected by both the retired worker’s earnings and the spouse’s own earnings.  A survivor’s benefits may be affected only by the survivor’s own earnings.  If a retired worker’s benefits are not payable in a month, the spouse’s benefits will not be payable in that month either. 57

58. Disability Annuities Work for Any Employer  If a disability annuitant under full retirement age earns gross wages or net self-employment earnings above a certain amount, the annuity is not payable.  If earnings are more than $850 in a month in 2015 (after subtracting IRWE’s), the annuity is not payable that month.  However, if earnings for the calendar year are below $10,625 in 2015 (after subtracting IRWE’s), then the annuity amounts withheld during the year will be refunded. 58

59. Disability Annuities  A 9-month trial work period applies to disability annuities, but it is very different from SSA’s TWP.  The RR TWP does not protect an annuity when earnings are $850/month or more – the annuity stops in months that earnings are $850 or more.  The RR TWP simply means that, if the annuity was suspended by earnings and then earnings drop or stop, the annuity can be reinstated without a new application during the TWP. 59

60. Disability Annuities  If earnings are $850/month or more for more than 9 months, and then earnings drop or stop, the individual must reapply to have the annuity reinstated.  The RR TWP is comparable to SSA’s Extended Period of Eligibility (EPE), but it’s only 9 months long.  Earnings of any amount before full retirement age may trigger a review of the annuitant’s disability to determine whether she or he has medically improved. 60

61. Disability Annuities  If the annuitant is found to have medically improved before age 60, the annuity will end.  If the disability recurs within 7 years and the individual is still under age 60, the annuity can be reinstated, but the individual must reapply. 61

62. Example – Earnings and Disability Annuities  Dinah Wonchableau receives a disability annuity based on occupational disability and over 20 years of service. She is 52 years old. She starts a job in October 2014 and earns gross wages of $1,000 per month. She pays $200 per month for accessible transportation for work and medical co-pays.  Will Dinah’s earnings directly affect her annuity? (NOTE: The monthly earnings limit in 2014 was $840/month rather than $850/month.)  If so, how?  Will she be subject to a review to determine whether she has medically improved? 62

63. Example – Earnings and Disability Annuities  Dinah Wonchableau receives a disability annuity based on occupational disability and over 20 years of service. She is 52 years old. She starts a job in October 2014 and earns gross wages of $1,000 per month. She pays $200 per month for accessible transportation for work and medical co-pays.  Will Dinah’s earnings directly affect her annuity? (NOTE: The monthly earnings limit in 2014 was $840/month rather than $850/month.) No. After subtracting IRWE’s, her earnings will be $800/month (under $840/month).  If so, how? NA  Will she be subject to a review to determine whether she has medically improved? Yes 63

64. Example – Earnings and Disability Annuities  In January 2015, Dinah’s earnings increase to $1,070 per month. Her IRWE’s stay the same ($200 per month).  Will her earnings directly affect her annuity?  If so, how?  Will she be subject to a review to determine whether she has medically improved? 64

65. Example – Earnings and Disability Annuities  In January 2015, Dinah’s earnings increase to $1,070 per month. Her IRWE’s stay the same ($200 per month).  Will her earnings directly affect her annuity? Yes. Her earnings after subtracting IRWE’s will be $870/month (more than $850).  If so, how? She will not receive her annuity each month she earns this amount.  Will she be subject to a review to determine whether she has medically improved? Yes 65

66. Example – Earnings and Disability Annuities  At the end of December, Dinah has earned $12,840 for the year. She has paid $2,400 in IRWE’s for the year. What should happen to her annuity? 66

67. Example – Earnings and Disability Annuities  At the end of December, Dinah has earned $12,840 for the year. She has paid $2,400 in IRWE’s for the year. What should happen to her annuity? Her earnings, after subtracting IRWE’s, are $10,440 (under $10,625), so the annuity amounts withheld during the year should be refunded to her. 67

68. Example – Earnings and Disability Annuities  This earnings restriction on disability annuitants ends once the annuitant reaches full retirement age. She or he can then receive an annuity regardless of earnings amount.  Exception: The earnings restriction continues past full retirement age if the annuitant works for his or her last pre-retirement, non-railroad employer.  Upon reaching full retirement age, earnings will no longer trigger a review of the annuitant’s disability. 68

69. Reporting Earnings  RRB annuitants MUST report earnings promptly.  Failure to report earnings promptly can result in overpayments and penalties. 69

70. Medicare Medicare Eligibility Annuitants without Disabilities  People without disabilities who are eligible for or receiving Railroad Retirement annuities become eligible for Medicare at age 65. 70

71. Medicare Medicare Eligibility Annuitants with Disabilities  Some annuitants with disabilities qualify for Medicare before age 65.  These rules apply to people with disabilities who receive the following types of disability annuities:  Disabled employee annuitants  Disabled widows and widowers  Disabled surviving divorced spouses  Disabled children 71

72. Medicare Medicare Eligibility Annuitants with Disabilities  RR annuitants who qualify for annuities based on total disability qualify for Medicare:  If they have disability insured status under Social Security rules, and  After a 24-month waiting period  Beneficiaries with amyotrophic lateral sclerosis (ALS) do not have a 24-month waiting period. 72

73. Medicare Medicare Eligibility Annuitants with Disabilities  A RR annuitant who qualifies for an annuity based on occupational disability may qualify for Medicare if she or he has been granted a disability freeze (a period of disability that meets SSA’s disability criteria). Medicare eligibility begins 29 months after the freeze date. 73

74. Medicare Medicare Eligibility Annuitants with Disabilities  If an annuitant with an occupational disability has not been granted a disability freeze, she or he generally becomes eligible for Medicare at age 65.  The following members of railroad families who have permanent kidney failure requiring dialysis or kidney transplant qualify for Medicare at any age:  Employee annuitants  Employees who have not retired but meet certain minimum service requirements  Spouses  Dependent children 74

75. Medicare Medicare Eligibility Annuitants with Disabilities  SSA has jurisdiction of Medicare for those eligible on the basis of permanent kidney failure.  RRB has jurisdiction of Medicare for all others who are eligible for railroad benefits (or who would be eligible under certain conditions), known as Qualified Railroad Retirement Beneficiaries (QRRB’s). 75

76. Medicare Medicare Eligibility Annuitants with Disabilities  QRRB’s include the following who are age 65 or older:  Individuals eligible for RR annuities, AND  Workers who have filed Medicare applications with the RRB and who would be entitled to RR annuities if they stopped paid work, AND  Spouses who have filed Medicare applications with the RRB and who would be entitled to RR annuities if their spouses stopped paid work 76

77. Contacting Medicare  Railroad Medicare beneficiaries in Original Medicare with Part B issues should contact: Palmetto GBA 1-800-833-4455 www.palmettogba.com/medicare  For all other Medicare issues, contact: Medicare 1-800-633-4227 www.medicare.gov 77

78. Resources  Railroad Retirement and Survivor Benefits - http://www.rrb.gov/forms/opa/ib2/ib2_ret.asp http://www.rrb.gov/forms/opa/ib2/ib2_ret.asp  Railroad Retirement Handbook - http://www.rrb.gov/general/handbook/introduction.asp# http://www.rrb.gov/general/handbook/introduction.asp#  http://www.rrb.gov/general/handbook/chapter4.as p http://www.rrb.gov/general/handbook/chapter4.as p 78