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F E D E R A L R E G I S T E R , Thursday, August 3, 1939
forms, and shall contain all the informa tion called for therein. t 43.31 Telegraph, cable; radiotele 43.42 Reports o f relief and pensions graph, and telephone carriers required to file. Carriers shall make and file monthly required of carriers. Each common car rier shall at the time, or within the limits reports as follows:
of time, hereinafter stipulated, supply a Each telegraph, cable, and radio the following information:
Monthly Reports
telegraph carrier shall make and file with the Commission monthly reports of its revenues and expenses.

b Each telephone carrier having an nual operating revenues above $1,000,000.00 shall make and file with the Com mission monthly reports of selected in come and balance sheet items as provided for in Section 219 of the Act.
c Each telephone carrier having annual operating revenues above $250,000.00 shall make and file with the Com mission monthly reports of its revenues, expenses, and capital changes.
Each such report required by para graphs a , b , and c shall be in dupli cate and in accordance with the forms adopted and furnished by the Commis sion and the instructions in such forms, and shall be filed with the Commission Within 40 days after the close of the cal endar month covered by the report.!

a Irrespective of the plan of related accounting now or at any time pursued, copies of the text or if such does not exist, a comprehensive outline o f the original plan adopted by respondent or to which respondent is or was a party for pensions, sick benefits, disability bene fits, death benefits, termination allow ances, or any other benefits, paid or pay able to active or retired employees, their representatives or beneficiaries, together with copies of the text, the dates, and effective dates of all amendments, modi fications, abolishments, or other changes in all such plans as now are, or have been at any time, in force.
b In connection with every such benefit plan, further detailed copies or only when the word copies is not appropriate statements: 1 on original basis and 2 with respect to the con tent, dates and effective dates of all amendments, modifications, abolish ments, and other changes in the follow ing particulars:

Other Reports 43.41 Reports of traffic damage claims required of telegraph, cable, and radiotelegraph carriers. Each telegraph, 1 The facts, if any, that in the re cable, and radiotelegraph carrier shall: spondents judgment establish a con a maintain separate files for each tractual relationship requiring the pay damage claim of a traffic nature filed ment of pensions or other benefits.
with the carrier, showing the name, 2 The declaration of trust under address, and nature of business of the which a pension or other benefit fund, claimant, the basis for the claim, dispo if any, has been established.
sition made, and all correspondence, re 3 The actuarial formulae or proc ports, and records pertaining thereto. esses stated in simplified form govern Such files shall be maintained in accord ing the creation and continuation of ance with existing rules and regulations each such trust or other similar fund or regarding destruction of records Part 42 provident or other similar reserve as of Title 47Telecommunication of the may be or has been established with a Code of Federal Regulations, as view to the payment of pensions or other amended, and at points one or more benefits.
to be specifically designated by each car 4 The plan of accounting for each rier. Each such carrier shall report, as of the types of benefits 1 paid or 2
hereinafter provided, all claims upon regarding the eventual payment of which which message tolls or revenues are re provision has been made in the accounts.
turned or other payments are made to the claimant by such carrier;
c W ith respect to all the foregoing b make no payment as a result of matters, other than future changes, any traffic damage claim if the amount every carrier, unless it has already done of the payment would be in excess of so, shall within 30 days, file with the the total amount collected by the carrier Commission its response; and with re on the message or messages from which spect to every future change in a benefit the claim arose unless such claim be pre plan, trust agreement, actuarial formula, sented to the carrier in a writing signed plan of accounting, or other matter by the claimant and setting forth the hereinbefore specified made or defi reason for the claim;
nitely contemplated, the Commission c make a report of traffic damage shall be advised at the earliest practi claims, verified under oath or affirmed cable date: Provided, That in the event according to la w , and file, in duplicate, of any change actually made, such filing with the Commission, on or before the shall be within the 30 days next follow thirty-first day of March in each year, ing the effective date of such change:
covering the period of twelve months And further provided, That in the event ending on the thirty-first day of Decem that any change will involve or produce ber next prior to said date. Said reports a change in accounting , the change shall be in accordance with the forms shall not be made until after filing of adopted and furnished by the Commis the appropriate detailed documentary sion and with the instructions in such copy or statement with the Commission
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for its consideration and such action as it deems appropriate.
d W ith respect to the matters treated in paragraphs a to g change in ac counting shall mean every change in the benefit plan, actuarial procedure, plan of accounting itself, or otherwise, that will involve or produce changes in the amounts periodically entering any account for any reason other than a change in the amount of a payroll.
e Nothing contained in paragraphs a to g shall be considered as chang ing or in any way affecting the require ments of any uniform system of accounts effective under the provisions of the Act, but, in order to avoid duplicate require ments, any carrier, which in answer to any order, accounting regulation, or re quest of the Commission has supplied one or more ofthe items of information sought by paragraphs a to g shall be considered as having responded properly with respect to the particular item or items after having made specific refer ence in answer to the item under para graphs a to g to the responsive data otherwise supplied.
f In the event that any or all of the requirements o f paragraphs a to g are not applicable to a carrier subject to the Act, such carrier, unless it has already done so, shall, within 30 days, file with the Commission a response stating such fact, and a carriers status in this respect shall in no manner affect its responsibility for subsequent reports in the event of future adoption, change, or other significant event or circum stance.
g The term changes used in para graphs a to g shall include the variation 1 in the terms of the bene fit plan; 2 in the accounting for the benefits; or 3 elsewhere, due to social security legislation, >ut for the purposes of paragraphs a to g the payment of taxes pursuant to the Social Security Act shall not of itself be considered as constituting adoption of, or becoming a party to, a benefit plan.f CARRIER CONTRACTS, AGREEMENTS, ETC.

43.51 Contracts relating to traffic.
Each carrier, unless it has already done so, shall, within 30 days, file with the Commission, in duplicate, verified under oath or affirmed according to law , copies of every contract, agreement and arrangement with other carriers, or with common carriers not subject to the provisions of the Act in relation to any traffic in which it engages or participates and which may be affected by the pro visions of the Act.
Each carrier which hereafter enters into, modifies, amends, or cancels any such contract, agreement, and arrange ment, shall, within 30 days thereafter, file with the Commission, in duplicate, verified .under oath or affirmed accord ing to law , copies of every new, modi fied, or amended contract, agreement and arrangement, and verified copies in duplicate of every cancellation.