TN 13 (07-09)

RS 01401.310 Redwood Employee Protection Program Payments

A. Background for P.L. 95-250

P.L. 95-250 was enacted on March 27, 1978 and amended the Redwood National Park Act of 1968. One provision of this law was the creation of Redwood Employee Protection Program (REPP) payments, also referred to as terminal pay. These payments were made to loggers and other employees affected by the loss of jobs due to the expansion of the park.

B. Policy for non-excludable terminal payments

These payments resemble supplemental unemployment benefits (SUB) which are normally excluded from wages. This law requires the Secretary of Labor to withhold social security contributions from the terminal payments. Therefore, these payments are treated as wages for computation purposes.

C. Procedure for obtaining proof of terminal payments

Affected employees should receive a Form W2 from the State of California showing the terminal pay. If proof of the payments is needed to correct the earnings record, contact the California Employment Development Department in Sacramento, California at http://www.edd.ca.gov .

D. History of terminal payments

These payments were paid until September 1984 for the majority of affected employees. Some older employees received payments for another five years, but the last payments were made in September 1989.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301401310
RS 01401.310 - Redwood Employee Protection Program Payments - 07/14/2009
Batch run: 07/03/2014
Rev:07/14/2009