45 U.S.C. § 231v — Computation and certification of account benefit ratios

(a) Initial computation and certification. By November 1, 2003, the Railroad Retirement Board had to (1) compute the account benefits ratio for each of the ten most recent fiscal years, and (2) certify those ratios to the Secretary of the Treasury. (b) Computations and certifications after 2003. By November 1 of every year after 2003, the Board must (1) compute the account benefits ratio for the fiscal year that just ended, and (2) certify that ratio to the Secretary of the Treasury. (c) Definition. "Account benefits ratio" has the meaning given to that term in section 3241(c) of the Internal Revenue Code of 1986. This section does not restate that definition; it borrows it from the tax code.