20 C.F.R. § 209.8 Employers' annual reports of creditable service and compensation.
Title 20 - Employees' Benefits
Each year, on or before the last day of February, each employer is required to make an annual report of the creditable service and compensation (including a report that there is no compensation or service to report) of employees who performed compensated service in the preceding calendar year. The annual report shall include service and compensation previously furnished in supplemental reports and notices of death. [63 FR 32613, June 15, 1998]
Title 20: Employees' Benefits
PART 209—RAILROAD EMPLOYERS' REPORTS AND RESPONSIBILITIES
§ 209.8 Employers' annual reports of creditable service and compensation.

