PUBLIC LAWS--H . 709-JULY 31, 1946 49 Stat. 620. 42U.S.C.§1305 Supp. V, § 401 et seq Infra; post, p . 971 et seq. Filing, etc., of ap- plication. 49 Stat. 622. 42 U. S. C. §§401- 410a; Supp. V, § 401 et seq. Post, p. 979 et seq. 49 Stat. 974; 53 Stat. 1374; 50 Stat. 317. 45 U. S. C. §§ 215-228 note, 228q; 42 U.S .C. § 409 (b) (9). Joint report. Certified reports of records. Supm. Recertification of re- port. been deducted from any insurance benefit paid under the Social Security Act. "(4) The deductions provided in this subsection shall be made in such amounts and at such time or times as the Board shall determine. Decreases or increases in the total of annuities payable for a month with respect to the death of an employee shall be equally apportioned among all annuities in such total. An annuity under this section which is not in excess of $5 may, in the discretion of the Board, be paid in a lump sum equal to its commuted value as the Board shall determine. "(j) WHEN ANNUITIES BEGIN AND END. - No individual shall be entitled to receive an annuity under this section for any month before January 1, 1947. An application for any payment under this section shall be made and filed in such manner and form as the Board pre- scribes. An annuity under this section for an individual otherwise entitled thereto shall begin with the month in which such individual filed an application for such annuity: Provided,That such individual's annuity shall begin with the first month for which he will otherwise have been entitled to receive such annuity if he files such application prior to the end of the third month immediately succeeding such month. No application for an annuity under this section filed prior to three months before the first month for which the applicant becomes otherwise entitled to receive such annuity shall be accepted. No annuity shall be payable for the month in which the recipient thereof ceases to be qualified therefor. "(k) PROVISIONS FOR CREDITING RAILROAD INDUSTRY SERVICE TUNDER THE SOCIAL SECURITY ACT IN CERTAIN CASES. - -(1) For the purpose of determining insurance benefits under title II of the Social Security Act which would begin to accrue on or after January 1, 1947, to a widow, parent, or surviving child, and with respect to lump-sum death payments under such title payable in relation to a death occur- ring on or after such date, section 15 of the Railroad Retirement Act of 1935, section 209 (b) (9) of the Social Security Act, and section 17 of this Act shall not operate to exclude from 'employment', under title II of the Social Security Act, service which would otherwise be included in such 'employment' but for such sections. For such pur- pose, compensation paid in a calendar year shall, in the absence of evidence to the contrary, be presumed to have been paid in equal proportions with respect to all months in the year in which the employee will have been in services as an employee. "(2) Not later than January 1, 1950, the Board and the Federal Security Administrator shall make a special joint report to the President to be submitted to Congress setting forth the experience of the Board in crediting wages toward awards, and the experience of the Social Security Board in crediting compensation toward awards, and their recommendations for such legislative changes as are deemed advisable for equitable distribution of the financial burden of such awards between the retirement account and the Federal Old Age and Survivors Insurance Trust Fund. "(3) The Board and the Federal Security Administrator shall, upon request, supply each other with certified reports of records of compensation or wages and periods of service and of other records in their possession or which they may secure, pertinent to the admin- istration of this section or title II of the Social Security Act as affected by paragraph (1). Such certified reports shall be con- clusive in adjudication as to the matters covered therein: Provided, That if the Board or the Federal Security Administrator receives 732 [60 STAT.