Section 218.26 - Work started after annuity beginning date(a)General. An annuity can begin only after an employee, spouse, or divorced spouse stops any work for a railroad employer. However, if the employee, spouse or divorced spouse starts work after an "intent to retire" is established, that work will have no effect on the annuity beginning date. However, an annuity cannot be paid for any month the employee, spouse or divorced spouse returns to work for a railroad employer.(b)Intent to retire - (1)Disability annuity. An "intent to retire" is established to pay a disability annuity when- (i) The employee files for a disability annuity; or(ii) The employee gives up all rights to return to work for a railroad employee before starting any new work.(2)Age annuity. An "intent to retire" is established to pay an employee age, spouse or divorced spouse annuity when the employee, spouse or divorced spouse gives up all rights to return to work for a railroad employer before starting any new work.