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.