The Earnings Modernization (EM) release 3.2 involves processing Forms W-2c submitted
by an employer to correct earnings information reported for employees. Prior to March
1993, whenever the Social Security Administration (SSA) received Forms W-2c, the correction
posted to the Master Earnings File (MEF) without review and was sometimes questionable.
Occasionally, this results in an incorrect posting or an erroneous offset to the previous
reported earnings. SSA would not become aware of the need for a corrective action
until the employer or employee contacted SSA with notification of intent.
The Division of Business Services (DBS) technicians, in the Office of Central Operations
(OCO), investigate alerts generated by EM 3.2 to ensure posting accuracy.