CFR›Title 20›Chapter II›Part 227 ContainsSections 227.1–227.5CorpusDaily eCFRDisplayed edition2026-09-30Last updated2026-09-30 PART 227—COMPUTING SUPPLEMENTAL ANNUITIES Sections 227.1 § 227.1 Introduction. 227.2 § 227.2 Initial supplemental annuity rate. 227.3 § 227.3 Reduction for railroad retirement family maximum. 227.4 § 227.4 Reduction for employer pension. 227.5 § 227.5 Employer tax credits. Authority45 U.S.C. 231f(b)(5).Source50 FR 11502, Mar. 22, 1985, unless otherwise noted.