TN 24 (11-09)
RS 01505.006 Effective Dates of Coverage for Section 218 Agreements
Citations: Soc. Sec. Act, Sec. 218 (e)
The effective date of coverage is the date specified by the state in the agreement or modification for coverage to begin. However, it cannot be earlier than the first day of the fifth calendar year preceding the year which the modification is executed. A different effective date may be specified for each coverage group.
An earlier effective date can be established for a coverage group already covered under an agreement. The extent of the additional retroactivity is governed by provisions of Federal and state laws.
The state may designate a date under section 218(e)(2) of the Act which controls in determining which employees are covered for any retroactive period of coverage.
NOTE: For more information refer to Effective Dates of Coverage SL 30001.375.