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Determining "Last Person Employer"
(Posted January 18, 2013)
Question 947: I am 62. If I work a week for an employer and file for retirement, would I be penalized for going to work part-time for my previous employer of 3 years? The last employer would be the one I only worked a week for.
Answer: In my opinion, the Railroad Retirement Board (RRB) probably would consider both employers as subject to "Last Person Employer" Tier 2 work deductions if you returned to work for either one.
The key fact is you still retained re-employment rights to your previous employer when you retired.
You should present the facts to the RRB and get an official opinion before you retire. Their toll-free number is (877) 772-5772.
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