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A. The amount of flying is not a determining factor so long as you have a job with an "employer" which involves as one of its duties the command of or the piloting of aircraft while under way and you gild a commercial or an airline transport pilot's certificate. If your job is with an "employer" and involves these duties, you would be pilot as that terms is defined on the Air line pilots' Retirement System, and therefore you would participate in the System.

86. Q. Even though I am not a pilot as that term is defined in the Pilots' Retirement System, could I continue as a member of the System by making voluntary contributions?
A. No. The Air Line Pilots' Retirement System, insofar as its financial support is concerned, rests on the power of the Congress of the United States to levy taxes. An individual does not subject himself to a tax by voluntarily deciding to pay it. Congress fixes the rules as to who shall pay what taxes. If an individual has certain characteristics which subject him to a particular tax, he must pay the tax whether he wants to or not. Likewise, if he does not have the characteristics which subject him to a tax, he cannot pay the tax. If, in the latter case, he makes payment to the Treasury in the amount of the tax, he would merely be making a gift that would be recorded as such by the Treasury.

87. Q. In Question 3, among others, it was stated that annuities were payable under the age of 50 only if the pilot had a certain number of "years of service". What is a "year of service"?
A. Years of service are built up from months of service. A month of