The info below is a cleaned up version of a document for the Railroad Retirement Board. I present it to clean up the date of the purchase of the WCRC into the BNSF, and the creation date of the CBRW (called CBRC below).
According to information provided regarding this company, as well as the documentation on file, on December 4, 1996, WCRC was merged into a new subsidiary of the Burlington Northern Santa Fe Railroad Company (BNSF) called BNSF Acquisition, Inc. (BAI) with BAI being the surviving entity.
According to Mr. Todd Leinbach, Controller of WCRC, WCRC operations ceased and employees last performed compensated services on December 3, 1996. Mr. Jeffrey Jensen, Assistant Director of Taxes for BNSF, indicated that no protective payments were made in 1997 by BAI/WCRC. According to information provided in July 1996 by Mr. Brig Temple, the then-President of WCRC, employees of WCRC were either retained by BNSF or hired by Columbia Basin Railroad Company, Inc. (CBRC) a new railroad company formed by some of the stockholders of WCRC, and found to be an employer covered by the Acts effective December 4, 1996.
The merger of WCRC into BAI has been approved by the Surface Transportation Board (STB) (STB Finance Docket No. 32974, decided October 24, 1996). Based upon the information summarized above, it is determined that Washington Central Railroad Company, Inc. ceased to be a rail carrier effective December 4, 1996, the date it merged into BNSF Acquisition, Inc.