§ 6050G. Returns relating to certain railroad retirement benefits

• (a) The Railroad Retirement Board shall make a return, according to the forms and regulations prescribed by the Secretary, setting forth—
  • (1) the aggregate amount of benefits paid under the Railroad Retirement Act of 1974 (other than tier 1 railroad retirement benefits, as defined in section 86(d)(4)) to any individual during any calendar year,
  • (2) the employee contributions which are treated as having been paid for purposes of section 72(r),
  • (3) the name and address of such individual, and
  • (4) such other information as the Secretary may require.
• (b) The Railroad Retirement Board shall furnish to each individual whose name is required to be set forth in the return under subsection (a) a written statement showing—
  • (1) the aggregate amount of payments to such individual, and of employee contributions with respect thereto, required to be shown on the return, and
  • (2) such other information as the Secretary may require.