If the annuitants are rehired after March 31, 1986 and do not meet one of the exceptions
listed in RS 01505.025, their services are mandatorily covered for Medicare.
NOTE: The Internal Revenue Service (IRS) has ruled in Revenue Ruling 86-88 that substitute
teachers who teach on an “as-needed” basis are not performing regular services. Therefore, they do not meet the IRS continuing
employment exception, even if hired before April 1, 1986.