Services of government employees of Guam or any wholly owned instrumentalities are
covered if performed on or after January 1, 1973 by a temporary or intermittent employee
who is not covered by a retirement system established by a law of Guam.
NOTE: Service is excluded when performed in Guam by a resident of the Republic of the Philippines
temporarily admitted to Guam as a nonresident alien under Section 101(a)(15)(H)(ii)
of the Immigration and Nationality Act.