20 CFR § 234.55 - General.

---
identifier: "/us/cfr/t20/s234.55"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "20 CFR § 234.55 - General."
title_number: 20
title_name: "Employees' Benefits"
section_number: "234.55"
section_name: "General."
chapter_name: "RAILROAD RETIREMENT BOARD"
subchapter_number: "B"
subchapter_name: "REGULATIONS UNDER THE RAILROAD RETIREMENT ACT"
part_number: "234"
part_name: "LUMP-SUM PAYMENTS"
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."
regulatory_source: "51 FR 3036, Jan. 23, 1986, unless otherwise noted."
cfr_part: "234"
---


# 234.55 General.

Under the Railroad Retirement Act certain railroad employees who have received separation or severance payments may be entitled to a lump-sum payment if tier II railroad retirement taxes were deducted from these payments. This part sets forth the conditions for entitlement to the lump-sum payment and explains how the payment is computed.