CFR›Title 20›Chapter II›Part 206 ContainsSections 206.1–206.2CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 PART 206—ACCOUNT BENEFITS RATIO Sections 206.1 § 206.1 Definitions. 206.2 § 206.2 Computation. Authority45 U.S.C. 231f(b)(5); 45 U.S.C. 231u(a).Source68 FR 51153, Aug. 26, 2003, unless otherwise noted. Previous 205 Part 205—Employee Representative Next 209 Part 209—Railroad Employers' Reports and Responsibilities