CFR›Title 20›Chapter II›Part 227 ContainsSections 227.1–227.5CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 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. Previous 226 Part 226—Computing Employee, Spouse, and Divorced Spouse Annuities Next 228 Part 228—Computation of Survivor Annuities