### Question
How is the "specified railroad retirement beneficiary" defined?


### Answer
The term **specified railroad retirement beneficiary** is defined in *26 U.S.C. § 6428A* as follows -

> any individual who, for the last month for which the Secretary has available information as of the date of enactment of this section, is entitled to a monthly annuity or pension payment payable (without regard to section 5(a)(ii) of the Railroad Retirement Act of 1974 (45 U.S.C. 231d(a)(ii))) under—


(i) section 2(a)(1) of such Act (45 U.S.C. 231a(a)(1)),


(ii) section 2(c) of such Act (45 U.S.C. 231a(c)),


(iii) section 2(d)(1) of such Act (45 U.S.C. 231a(d)(1)), or


(iv) section 7(b)(2) of such Act (45 U.S.C. 231f(b)(2)) with respect to any of the benefit payments described in subparagraph (C)(i)

#### Citation:
  - *26 U.S.C. § 6428A*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 65-ABATEMENTS, CREDITS, AND REFUNDS > Subchapter B-Rules of Special Application**

