20 C.F.R. § 234.53 Computation of the lump-sum refund payment.
Title 20 - Employees' Benefits
(a) The lump-sum refund payment is calculated as follows: (1) Combine the railroad employee's creditable earnings, including military service, under the Social Security Act and Railroad Retirement Act for each of the years 1951 through 1974; (2) Determine the amount of the employee's creditable earnings in excess of the amounts for each year shown in the chart in paragraph (b) of this section; (3) Multiply the results of paragraph (a)(2) of this section by the percentage shown in the chart in paragraph (b) of this section; and (4) Add the results of paragraph (a)(3) of this section. The total is the amount of the lump-sum refund payment. (b) Chart for calculation of lump-sum refund payment.
Title 20: Employees' Benefits
PART 234—LUMP-SUM PAYMENTS
Subpart E—Lump-Sum Refund Payment
§ 234.53 Computation of the lump-sum refund payment.
------------------------------------------------------------------------ Year Amount Percentage------------------------------------------------------------------------1951-53...................................... $3,600 1.51954-56...................................... 4,200 2.01957-58...................................... 4,200 2.251959......................................... 4,800 2.51960-61...................................... 4,800 3.01962......................................... 4,800 3.1251963-65...................................... 5,400 3.6251966......................................... 6,600 4.21967......................................... 6,600 4.41968......................................... 7,800 3.31969-70...................................... 7,800 4.21971......................................... 7,800 4.61972......................................... 9,000 4.61973......................................... 10,800 4.851974......................................... 13,200 4.95------------------------------------------------------------------------
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