United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao_comptroller_general legislative 2016-06-23 U.S. Government Publishing Office 2002-10-10 monographic deposited born digital 8 p. GA 1.13:B-287158 https://www.govinfo.gov/app/details/GAOREPORTS-B-287158 P0b002ee18fd45a51 f:287158 DGPO 2016-06-23 2016-06-23 GAOREPORTS-B-287158 machine generated eng fdlp COMPTROLLERDECISION GAOREPORTS-B-287158 B-287158 Comptroller General Decision Prior to 1974, individuals with sufficient earnings under both the railroad retirement and social security programs could qualify for benefits under both programs. The attendant *windfalls* were benefits in excess of what the individuals would have received had they worked exclusively within one system. After 1974, Congress intended that the costs of these windfall payments be borne by the general fund and not by the railroad retirement system. Payments authorized under section 401 of the Railroad Retirement Solvency Act of 1983 were intended to recompense the railroad retirement system for having covered the appropriation shortfall in paying the windfall benefits between 1974 and 1981. The transferred amounts, although called *loans,* were to be repaid only to the extent that funds were appropriated for that purpose, which has not been done. Since it was not intended that the Railroad Retirement Board repay the transferred amounts from its accounts, it is not under any legal obligation regarding these funds absent an appropriation for such purpose. https://www.govinfo.gov/content/pkg/GAOREPORTS-B-287158/html/GAOREPORTS-B-287158.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-B-287158/pdf/GAOREPORTS-B-287158.pdf GAO/B-287158 https://www.govinfo.gov/app/details/GAOREPORTS-B-287158 Comptroller General Decision GAO/B-287158; Railroad Retirement Board:� Status of Amounts Transferred Pursuant to, B-287158, October 10, 2002; Volume 88 Page 1305 Volume 88 Page 1347-1348 88 Stat. 1305 88 Stat. 1347-1348 Volume 95 Page 357 95 Stat. 357 Public Law 93-445 Public Law 97-35