20 CFR § 345.206 - Abandonment.

---
identifier: "/us/cfr/t20/s345.206"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "20 CFR § 345.206 - Abandonment."
title_number: 20
title_name: "Employees' Benefits"
section_number: "345.206"
section_name: "Abandonment."
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: "2026-03-24"
last_updated: "2026-03-24"
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"
---


# 345.206 Abandonment.

If an employer abandons property or discontinues service but continues to operate as an employer, the employer's individual employer record shall continue to be calculated as provided in this subpart without retroactive adjustment.