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Text of IRS Action on Decision 2019-02: Whether Lump-Sum Payments Made to Unionized Employees Upon Ratification of Collective Bargaining Agreements Are Taxable Compensation Under the Railroad Retirement Tax Act (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Oct. 10, 2019

"In light of the Supreme Court’s reasoning in Loos, the Eighth Circuit’s holding in Union Pacific that ratification payments are not subject to the RRTA has been superseded. Accordingly, the Service will not follow the Eight Circuit’s holding in Union Pacific regarding the RRTA taxation of ratification payments in other cases."

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