20 CFR § 206.2 - Computation.

---
identifier: "/us/cfr/t20/s206.2"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "20 CFR § 206.2 - Computation."
title_number: 20
title_name: "Employees' Benefits"
section_number: "206.2"
section_name: "Computation."
chapter_name: "RAILROAD RETIREMENT BOARD"
subchapter_number: "B"
subchapter_name: "REGULATIONS UNDER THE RAILROAD RETIREMENT ACT"
part_number: "206"
part_name: "ACCOUNT BENEFITS RATIO"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "45 U.S.C. 231f(b)(5); 45 U.S.C. 231u(a)."
regulatory_source: "68 FR 51153, Aug. 26, 2003, unless otherwise noted."
cfr_part: "206"
---


# 206.2 Computation.

(a) On or before November 1, 2003, the Railroad Retirement Board shall:

(1) Compute the account benefits ratios for each of the most recent 10 preceding fiscal years; and

(2) Certify the account benefits ratio for each such fiscal year to the Secretary of the Treasury.

(b) On or before November 1 of each year after 2003, the Railroad Retirement Board shall:

(1) Compute the account benefits ratio for the fiscal year ending in such year; and

(2) Certify the account benefits ratio for such fiscal year to the Secretary of the Treasury.

(c) No later than May 1 of each year, beginning 2003, the Board shall compute its projection of the account benefits ratio and the average account benefits ratios for each of the next succeeding 5 fiscal years.