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CLEVELAND, Ohio (January 7) — On January 6, the U.S. District Court for the Northern District of Illinois, Eastern Division, ruled against the Transportation Division of the International Association of Sheet Metal, Air, Rail and Transportation Workers (SMART-TD) and the Brotherhood of Locomotive Engineers and Trainmen (BLET), denying the unions’ preliminary injunction motions to stop Metra’s COVID-19 vaccine mandate.

The unions took the position that Metra had no authority to unilaterally implement and enforce a COVID vaccination mandate among its employees without the required bargaining pursuant to the Railway Labor Act (RLA). The unions contended that by failing to negotiate the terms of implementation, Metra violated the status quo requirement and, in turn, engaged in a major dispute. The court ruled in favor of Metra, finding the matter to be a minor dispute. The court also rejected the unions’ alternative argument that the mandate should be put on hold while the Adjustment Board decided the dispute.

SMART-TD and BLET are engaged in similar lawsuits to halt vaccination mandates on other rail carriers, including BNSF Railway (BNSF), Norfolk Southern (NS), and Union Pacific (UP).

“Needless to say we are disappointed in the outcome of this lawsuit, especially considering other federal judges blocked vaccine mandates,” SMART-TD President Jeremy Ferguson and BLET President Dennis Pierce said. “We will continue to fight to protect the rights of our members during these historically difficult times.”

Read the ruling.

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The SMART Transportation Division is comprised of approximately 125,000 active and retired members of the former United Transportation Union, who work in a variety of crafts in the transportation industry.

The Brotherhood of Locomotive Engineers and Trainmen represents nearly 57,000 active and retired locomotive engineers and trainmen throughout the United States. The BLET is the founding member of the Rail Conference, International Brotherhood of Teamsters.

The SMART Transportation Division has been shocked and saddened to learn of the sudden passing of General Chairperson Danny Young (GO-017), a longtime leader in our union and member of Local 1081 (Glendale, Ariz.), on Dec. 31, 2021.

TD General Chairperson Danny Young of GO-017 passed away Dec. 31, 2021.

Brother Young was born and raised in Winslow, Arizona. He was an avid athlete, winning a gold medal as a Junior Olympic wrestler and playing college football at Mesa Community College. He went on to graduate from Grand Canyon University with a Bachelor of Science in finance. He followed in his father’s footsteps to have a career with the Atchison, Topeka & Santa Fe Railway (now BNSF) and joined the union in April 1995. He was promoted to engineer in 1998.

Young became interested in unionism and became trustee for Local 1081 in 1999, then local chairperson the same year. In 2003, he was elected secretary of BNSF Railway General Committee GO-017 and then re-elected to the post in 2007. Young was elected second alternate vice president-West by delegates at the UTU Convention in 2007 and later was elevated to alternate vice president-West in 2009, the same year that he became a general chairperson. He continued as an alternate vice president for the union until Sept. 30, 2019 and served as a general chairperson for more than 12 years. He was a member of the SMART-TD team in the 2017 national contract negotiations and was a frequent presenter at regional meetings regarding first response in the event of transportation emergencies.

He is survived by his wife, Julie; his mother, Carol Young; his mother-in-law, Kathy Ball; his brother, Mike (Lisa) Young; his brother-in-law, Bobby Ball; his nephews Danny, Jordan, Nathan and Garrett; his great nephew Jace and his dogs Hank and Jake. Preceding him in death was his father, William “Butch” Young, who himself was a general chairperson.

Danny loved to fish and travel the world. He was a lifelong, dedicated fan of the Arizona Cardinals. He was fun-loving, had the biggest personality and a laugh that was one-of-a-kind. He will be missed dearly by his family, friends and colleagues.

Private memorial services for the family will be held at a later date. In lieu of flowers, contributions in memory of Brother Young may be made to The Humane Society of the United States.

SMART Transportation Division offers its most sincere and heart-felt condolences to Brother Young’s family, friends and his brother and sisters in Local 1081 and GO-017.

Brothers and sisters,

One of our organization’s main goals this past year was to take the lead.

We have done that by making progress on numerous fronts — technologically, organizationally and contractually. While the results have not been rapid or easily gained, our focus on the work at hand and our solidarity are helping us to break through. There’s evidence of this in every member with whom I’ve met this year. We are laying the foundation for greatness, one step at a time. It’s a long process, but we all will be proud of the results in the end.

No doubt, the past two years have tested us, but it’s that core concern for each other — the solidarity that unites this union and the labor movement at large — that can overcome all challenges and setbacks. Whatever the future throws at us, it pales in comparison to our collective strength.

This next year will bring more improvements and chances for us to lead — locally, regionally and nationally. There will be more chances to educate, communicate, organize and protect. With your involvement and your support, what we can accomplish is limitless.

Please be safe this holiday season, and remember that, historically, from the week before Thanksgiving to the week after New Year’s Day is the most-dangerous time of the year regarding transportation accidents, injuries and fatalities. Please stay focused and vigilant at work, and let us continue to take care of each other!

The best gift we can give our loved ones during this holiday season is to return home safe, sound and healthy.

God bless all of you, and I wish you and your families a happy holiday season.

Fraternally,

 

 

 

Jeremy Ferguson
President — Transportation Division

Certain portions of a Railroad Retirement annuity are treated differently for federal income tax purposes. The following questions and answers explain these differences and address the importance of individuals establishing accurate tax withholding from their annuities. Certain beneficiaries, including those retiring at age 60 with at least 30 years of service, and some occupational disability annuitants, need to pay close attention to changes in tax withholding when they turn age 62.

1. How are annuities paid under the Railroad Retirement Act treated under federal income tax laws?

A Railroad Retirement annuity is a single payment comprised of one or more of the following components, depending on the annuitant’s age, the type of annuity being paid, and eligibility requirements: a Social Security Equivalent Benefit (SSEB) portion of Tier I, a non-Social Security Equivalent Benefit (NSSEB) portion of Tier I, a Tier II benefit and a supplemental annuity.

In most cases, part of a Railroad Retirement annuity is treated like a Social Security benefit for federal income tax purposes while other parts of the annuity are treated like private pensions for tax purposes. Consequently, most annuitants who are U.S. citizens or residents are sent two tax statements from the Railroad Retirement Board (RRB) each January, even though they receive only a single annuity payment each month. While non–resident aliens also receive a single monthly annuity payment from the RRB, they are only sent one tax statement from the RRB.

2. What information is shown on the Railroad Retirement tax statements sent to annuitants in January?

One tax statement, Form RRB-1099 (only sent to U.S. citizens or residents), shows the SSEB portion of Tier I or special minimum guaranty payments made during the tax year, the amount of any such benefits that an annuitant may have repaid to the RRB during the tax year, and the net amount of these payments after subtracting the repaid amount. The amount of any offset for workers’ compensation and the amount of federal income tax withheld from these payments are also shown.

The other tax statement, Form RRB-1099-R (also only sent to U.S. citizens or residents), shows the NSSEB portion of Tier I, Tier II and supplemental annuity paid to the annuitant during the tax year, and may show an employee contribution amount. The NSSEB portion of Tier I along with Tier II are considered contributory pension amounts and are shown as a single combined amount in the Contributory Amount Paid box (Item 4) on the statement. The supplemental annuity is considered a noncontributory pension amount and is shown as a separate item on the statement.

Non–resident aliens are sent one tax statement, Form RRB-1042S, which shows the information included on both Form RRB-1099 and Form RRB-1099-R.

3. Can annuitants request federal income tax withholding from their benefit payments?

Yes. Annuitants may request that federal income tax be withheld from their annuity payments. To add or change federal income taxes withheld from SSEB payments, an annuitant must complete Internal Revenue Service (IRS) Form W-4V, Voluntary Withholding Request, and send it to the RRB. To add or change the amount of federal taxes withheld from NSSEB payments, annuitants must file Form RRB W-4P, Withholding Certificate for Railroad Retirement Payments, (available at the RRB’s website, RRB.gov) and send it to the RRB. If an annuitant does not file a Form RRB W-4P with the RRB and the taxable annuity components exceed the IRS minimum mandatory withholding amount, taxes will automatically be withheld as if the annuitant were married and claiming three allowances. Railroad Retirement benefits are not taxable by any state, so state tax withholding from Railroad Retirement payments is not possible. Annuitants that wish to add or change federal tax withholding from their annuity payments may contact an RRB field office for assistance. While the RRB may provide the necessary forms for withholding, it is the annuitant’s responsibility to determine how much federal income tax withholding is needed. Annuitants are encouraged to discuss the amount of withholding needed with a tax adviser or the IRS.

4. Which Railroad Retirement benefits are treated like Social Security benefits for federal income tax purposes?

The SSEB portion of Tier I – the part of a Railroad Retirement annuity equivalent to a Social Security benefit based on comparable earnings and included on Form RRB-1099 (or Form RRB-1042S for nonresident aliens) – must be reported on an individual’s federal income tax return, and is treated for tax purposes the same way as a Social Security benefit. The amount of these benefits that may be subject to federal income tax, if any, depends on the beneficiary’s income. (To determine if any amount of the SSEB portion is taxable, please refer to IRS publication 915, Social Security and Equivalent Railroad Retirement Benefits.) If part of the SSEB is taxable, how much is taxable depends on the total amount of a beneficiary’s benefits and other income. Usually, the higher that total amount, the greater the taxable part of a beneficiary’s benefit.

5. Which Railroad Retirement benefits are treated like private pensions for federal income tax purposes?

The NSSEB portion of Tier I, Tier II benefits, and supplemental annuities – which are included on Form RRB-1099-R (or Form RRB-1042S for nonresident aliens) – are all treated like private pensions for federal income tax purposes. In some cases, primarily those in which early retirement benefits are payable to retired employees and spouses between ages 60 and 62, some occupational disability benefits, and other categories of unique RRB entitlements, the entire annuity may be treated like a private pension. This is because Social Security benefits based on age and service are not payable before age 62, Social Security disability benefit entitlement requires total disability, and the Social Security Administration does not pay some categories of beneficiaries paid by the RRB.

6. How are 60/30 annuity payments taxed?

A railroad employee with 30 or more years of creditable rail service is eligible for a regular annuity based on age and service the first full month he or she is age 60. The employee’s spouse is also eligible for an annuity the first full month he or she is age 60. These “60/30” annuity payments are taxed as follows:

  • 60/30 annuity payments before the employee or spouse is age 62:All benefits paid to an employee before age 62 are considered NSSEB and are fully taxable and reported on Form RRB-1099-R (or Form RRB-1042S for nonresident aliens). This includes all Tier I and Tier II benefits and any supplemental annuity that might be payable. Spouse benefits are also fully taxable and reported on Form RRB-1099-R (or Form RRB-1042S for nonresident aliens) until both the employee and spouse are age 62.
  • 60/30 annuity payments after the employee is age 62:  Once the employee turns age 62, part of the Tier I benefit is still considered NSSEB, but some is now considered SSEB because equivalent Social Security benefits are payable at age 62. Since these equivalent Social Security benefits paid at age 62 would be reduced for early retirement, while 60/30 benefits are not reduced, the RRB computes the portion of the Tier I benefit comparable to that payable under Social Security, and reports the SSEB amount on Form RRB-1099 (or Form RRB-1042S for nonresident aliens). The SSEB portion of spouse benefits is calculated the same way, except the employee and spouse must both be at least 62 for spouse benefits to be considered SSEB.
  • WARNING for 60/30 annuitants who begin receiving annuities before age 62:  As noted previously, when the employee turns age 62 (or the spouse turns age 62, provided the employee is also at least age 62) the taxability of Tier I benefits changes from all private pension-equivalent benefits to a split between SSEB and NSSEB portions. For many annuitants, this means that the tax withholding in place will automatically decrease, and sometimes this change is significant. This is because any Form RRB W-4P on file with the RRB will not consider the SSEB portion of Tier I in the withholding calculation. In many cases, the SSEB portion will be subject to taxation because of the total amount of the annuitant’s income, and the decrease in withholding may result in an insufficient amount of taxes being withheld. Notices are released to annuitants advising of the change in the withholding amount, and they are encouraged to discuss the issue with a tax adviser or the IRS to determine the correct amount of withholding for them. Annuitants often need to file a new tax withholding election form with the RRB to increase withholding following this change, otherwise they may face a larger tax liability than expected when filing federal income tax returns the following year.

7. Are occupational disability annuitants subject to the same change in tax withholding at age 62?

Those occupational disability annuitants not qualified for a period of disability (also known as a “Disability Freeze”) as defined under the Social Security Act will similarly see the taxability of Tier I benefits change at age 62.

8. Where can an annuitant find more information about the taxability of Railroad Retirement annuities?

More information regarding the taxability of Railroad Retirement benefits can be found in RRB booklets TXB-25, Tax Withholding and Railroad Retirement Payments, and TXB-85, The Taxation of Railroad Retirement Act Annuities. These booklets are available at RRB.gov, or by contacting the RRB toll free at 1-877-772-5772.

Information is also available on the IRS website at www.irs.gov. To learn more about how SSEB payments, repayments and tax withholding amounts should be reported to the IRS, refer to IRS Publication 915, Social Security and Equivalent Railroad Retirement Benefits. For additional information about how pension payments, repayments and tax withholding should be reported to the IRS, or how NSSEB contributory amounts paid are taxed, refer to IRS Publication 575, Pension and Annuity Income, and/or IRS Publication 939, General Rule for Pensions and Annuities.

Legislation championed by the SMART Transportation Division that toughens penalties on passengers who do harm to transportation workers has passed both chambers of the New Jersey Legislature and has been sent to Gov. Phil Murphy’s (D) desk for his signature.

Assemblyman Daniel R. Benson (D-Dist. 14) and state Sen. Patrick J. Diegnan Jr. (D-Dist. 18) were the driving forces behind the versions of the Motorbus and Passenger Rail Service Employee Violence Prevention Act that ran concurrently in rapid fashion through both chambers of the New Jersey Legislature.

“Transportation workers are far too often subjected to vicious attacks by irate passengers for simply doing their jobs,” said Benson, who serves as chairperson of the Assembly Transportation and Independent Authorities Committee. “Our bus and rail employees must be protected as they fulfill their critical duties on behalf of the hundreds of thousands of commuters in our state.”

On the Republican side, State Sen. Robert R. Singer (R-Dist. 30) also championed the bill in the Senate.

“Unfortunately, there have been many instances where bus and train operators are assaulted by unruly passengers. People who engage in such abhorrent behavior are not only putting the lives of the operators at risk, but also the lives of all the passengers,” he said. “This legislation will significantly increase the penalty for such assaults, and act as a deterrent for future altercations.”

The legislation was crafted in response to incidents when two New Jersey Transit (NJT) employees were assaulted this past year. The Senate version, S-4071, passed unanimously Dec. 20 on a 39-0 vote. The Assembly version, A-6013, passed unanimously with a 76-0 vote on the same day.

While testifying as a proponent of the bills in both chambers, N.J. State Legislative Director Ron Sabol made it clear that it’s past time to toughen enforcement, especially after the on-the-job assaults by passengers on NJT employees.

“We thank legislators for their overwhelming support of this legislation,” Sabol said. “They’ve seen those heinous attacks on our members doing their jobs, stepped up and have done the right thing to protect transportation workers and the public.”

The bill upgrades the penalty for all assaults on a motorbus or autobus operator, the operator’s supervisor and a rail passenger employee. It also empowers NJT, motorbus companies and all rail passenger service providers to ban riders from their transportation services for up to one year if the person commits an assault on a motorbus operator, the operator’s supervisor or a rail passenger employee.

If a deadly weapon was used during the assault, the rider may be banned for life.

“It’s a great bill and could be a blueprint for other states,” National Legislative Director Greg Hynes said. “Congratulations to SLD Sabol and the New Jersey State Legislative Board for their outstanding work.”

An online fundraiser has been established for the family of Local 1730 (Richmond, Calif.) member Charles F. “Chuck” Reiring, who passed away suddenly Dec. 14 at age 41.

Brother Charles F. “Chuck” Reiring passed away Dec. 14, 2021, at age 41. He is survived by his daughter, Dixie (pictured), his wife and son Charles III.

Brother Reiring joined our union in January 2018 and worked as a conductor for BNSF.

Fellow SMART-TD member Gary Brunt Jr. of Local 1544 (Maywood, Calif.) has established a memorial fund on GoFundMe in memory of Brother Reiring, with whom Brunt had trained when both hired on as BNSF conductors.

“There wasn’t a time he didn’t speak of how much he would want for his daughter, son, or wife, Angie to have. He will forever be remembered for his sacrifice, duty, and love for his family,” Brunt wrote.

Brother Reiring is survived by his wife of 18 years, Angie Vierra; his daughter, Dixie; and his son, Charles III.

Click here to visit the online fundraiser.

Jacqueline “Jackie” Y. Pearson, former general chairperson of GCA-STU and a former local chairperson for Local 1704 (Kansas City, Mo.), passed away Dec. 13, 2021, at the age of 55.

Pearson
Sister Pearson served more than four years in both of those officer positions as well as serving as her local’s trustee for more than a year.

“The SMART-TD Bus Department along with the entire SMART organization mourns her passing,” Bus Department Vice President Calvin Studivant said. “It was a pleasure working with Jackie, and she will be missed by those who knew her. We pass along our condolences and sympathy to her family and friends. May her memory always be a blessing.”

Visitation is scheduled 6 to 8 p.m. Dec. 22, 2021, at Watkins Heritage Chapel, 4000 Emanuel Cleaver II Blvd., Kansas City, MO 64130, with services conducted by Lawrence A. Jones & Sons Funeral Chapel scheduled for 11 a.m. Thursday, Dec. 23. Interment will take place in Memorial Park Cemetery.

Online condolences may be left here.

CLEVELAND, Ohio, (Dec. 9, 2021) — The Transportation Division of the International Association of Sheet Metal, Air, Rail, and Transportation Workers (SMART-TD) and the Brotherhood of Locomotive Engineers and Trainmen (BLET) yesterday filed motions for a preliminary injunction, seeking to immediately halt a unilaterally implemented vaccine mandate imposed by Amtrak, and require the carrier to negotiate over the issue.

Through the motions, SMART-TD and BLET seek to restore and preserve the status quo that was in place prior to the implementation of the mandate.

This action is a follow-up to two November 23rd complaints filed by SMART-TD and BLET against Amtrak. In those suits, the unions allege, among other things, that the carrier’s unilaterally implemented vaccine mandate is a direct violation of the Railway Labor Act. The carrier made no effort to bargain with the unions over their vaccine mandate, or the effects of the mandate, despite the fact that the parties have long been engaged in negotiations for successor agreements, and that all parties have a duty to maintain the status quo regarding working conditions during such negotiations.

The SMART-TD and the BLET are actively embroiled in similar lawsuits with four other rail carriers: BNSF, Metra, Norfolk Southern (NS), and Union Pacific (UP). The litigation is pending in the U.S. District Court for the Northern District of Illinois.

In related news, two district courts have recently blocked enforcement of vaccine mandates for federal contractors. Most recently, on December 7, U.S. District Judge Stan Baker in Savannah, Ga., issued a nationwide injunction which temporarily halts the vaccine mandate issued by the Biden administration through an Executive Order.

SMART-TD and BLET will continue to monitor this case and other related legal challenges to determine if there is any impact on rail carriers.

President Ferguson and President Pierce issued the following joint statement: “The language contained in the Railway Labor Act is clear cut, and the carriers’ unilateral implementation of their vaccine mandates without negotiating with the union is a direct violation of the Railway Labor Act. We will continue to stand up for the rights of our members.”

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The SMART Transportation Division is comprised of approximately 125,000 active and retired members of the former United Transportation Union, who work in a variety of crafts in the transportation industry.

The Brotherhood of Locomotive Engineers and Trainmen represents nearly 57,000 professional locomotive engineers and trainmen throughout the United States. The BLET is the founding member of the Rail Conference, International Brotherhood of Teamsters.

The U.S. Senate in a 52-48 vote Dec. 7 confirmed labor attorney Deidre Hamilton to the National Mediation Board (NMB), shifting control of the the government body that facilitates labor-management relations in the aviation and rail industries to a 2-to-1 Democratic margin.

Hamilton
Nominated by President Joe Biden in April, Hamilton bring more than two decades of labor expertise to the NMB. She has significant experience before the federal courts and the NMB on a wide range of legal issues including union elections, mediation, contract enforcement, and major and minor dispute claims, and has amassed an in-depth knowledge of the Railway Labor Act. Her most recent experience has been in the legal department of the International Brotherhood of Teamsters where she began working with the Airline Division in 2014.

The two other current NMB members, Democrat Linda Puchala and Republican Gerald Fauth, were nominated to new four-year terms by Biden in July. Their nominations have not yet been considered by the Senate.

Two Republican senators crossed party lines to vote with the 50 Democrats to approve Hamilton’s nomination.

CLEVELAND, Ohio (Dec. 3, 2021) — The Transportation Division of the International Association of Sheet Metal, Air, Rail, and Transportation Workers (SMART-TD) and the Brotherhood of Locomotive Engineers and Trainmen (BLET) have filed motions for preliminary injunctions, seeking to immediately halt unilaterally implemented vaccine mandates imposed by Metra commuter rail and BNSF Railway and require the carriers to negotiate over the issue.

Through the motions, SMART-TD and the BLET seek to restore and preserve the status quo that was in place prior to the implementation of the mandates.

These suits are in addition to the counterclaims SMART-TD and BLET filed against the carriers last month. As background, BNSF on November 7, 2021, and Metra on November 8, 2021, filed suits against the SMART-TD and the BLET, among other unions, seeking a declaration from the courts that their unilaterally implemented vaccine mandates concerned a so-called “minor dispute” subject to arbitration on the grounds that it involves a matter of interpretation of the parties’ existing collective bargaining agreements. The carriers also sought orders prohibiting SMART-TD and the BLET from striking, picketing, and taking other job actions in protest of the mandate.

SMART-TD and BLET answered and counterclaimed on November 12, 2021, alleging, among other things, that the carriers’ unilaterally implemented vaccine mandates are a direct violation of the Railway Labor Act. The carriers made no effort to bargain with the unions over their vaccine mandates, or the effects of those mandates, despite the fact that the parties have long been engaged in negotiations for successor agreements, and that all parties have a duty to maintain the status quo in working conditions during such negotiations.

The SMART-TD and BLET are actively embroiled in similar lawsuits with three other rail carriers: Amtrak, Norfolk Southern (NS), and Union Pacific (UP). The litigation is pending in the U.S. District Court for the Northern District of Illinois.

SMART-TD President Jeremy Ferguson and BLET National President Dennis R. Pierce said two federal judges recently blocked enforcement of vaccine mandates.

In related activity, U.S. District Judge Gregory Van Tatenhove in Frankfort, Kentucky, blocked enforcement of the regulation that new government contracts must include clauses requiring that contractors’ employees get vaccinated. SMART-TD and BLET will continue to monitor the case to determine if there is any impact on rail carriers.

President Ferguson and President Pierce issued the following joint statement: “The language contained in the Railway Labor Act is clear cut, and the carriers’ unilateral implementation of their vaccine mandates without negotiating with the union is a direct violation of the Railway Labor Act. We will continue to stand up for the rights of our members.”

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The SMART Transportation Division is comprised of approximately 125,000 active and retired members of the former United Transportation Union, who work in a variety of crafts in the transportation industry.

The Brotherhood of Locomotive Engineers and Trainmen represents nearly 57,000 professional locomotive engineers and trainmen throughout the United States. The BLET is the founding member of the Rail Conference, International Brotherhood of Teamsters.