20 CFR § 345.205 - Reincorporation.

---
identifier: "/us/cfr/t20/s345.205"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "20 CFR § 345.205 - Reincorporation."
title_number: 20
title_name: "Employees' Benefits"
section_number: "345.205"
section_name: "Reincorporation."
chapter_name: "RAILROAD RETIREMENT BOARD"
subchapter_number: "C"
subchapter_name: "REGULATIONS UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT"
part_number: "345"
part_name: "EMPLOYERS' CONTRIBUTIONS AND CONTRIBUTION REPORTS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "45 U.S.C. 362(l)."
regulatory_source: "61 FR 20072, May 3, 1996, unless otherwise noted."
cfr_part: "345"
---


# 345.205 Reincorporation.

The cumulative benefit balance, net cumulative contribution balance, 1-year compensation base, and 3-year compensation base of an employer that reincorporates or otherwise alters its corporate identity in a transaction not involving a merger, consolidation, or unification will attach to the reincorporated or altered identity.