| BLET Canadian Nationalillinois Central General Committee of Adjustment | Related tax-exempt org | — | — | — |
| BLET CSX Western Lines General Committee of Adjustment | Related tax-exempt org | — | — | — |
| BLET CSX Western Region General Committee of Adjustment | Related tax-exempt org | — | — | — |
| BLET Illinois Central General Committee of Adjustment | Related tax-exempt org | — | — | — |
| BLET Kansas City Southern General Committee of Adjustment | Related tax-exempt org | — | — | — |
| BLET Union Pacific Central Region General Committee of Adjustment | Related tax-exempt org | — | — | — |
| BLET Union Pacific Eastern District General Committee of Adjustment | Related tax-exempt org | — | — | — |
| BLET Union Pacific Southern Region General Committee of Adjustment | Related tax-exempt org | — | — | — |
| BLET Union Pacific Western Region General Committee of Adjustment | Related tax-exempt org | — | — | — |
| Brotherhood of Locomotive Engineers and Trainmen | Related tax-exempt org | Plan sponsor | OH | 300262584 |
| BELT Railway of Chicago | Related taxable corporation/trust | — | — | — |
| Bombardier | Related taxable corporation/trust | — | — | — |
| Canadian Pacific Railway | Related taxable corporation/trust | — | — | — |
| Conrail | Related taxable corporation/trust | — | — | — |
| CSX Corporation | Related taxable corporation/trust | — | — | — |
| Kansas City Southern | Related taxable corporation/trust | — | — | — |
| Longview Switching | Related taxable corporation/trust | — | — | — |
| Metra | Related taxable corporation/trust | — | — | — |
| Portland Terminal Railroad | Related taxable corporation/trust | — | — | — |
| Terminal Railway | Related taxable corporation/trust | — | — | — |
| Union Pacific Railroad | Related taxable corporation/trust | — | — | — |