TN 27 (01-18)
RS 01505.041 Determining Whether a Section 218 Agreement Covers a State or Local Government Entity
A. Determine whether a State or local entity is covered
When you develop the coverage status of an entity, first determine whether the State’s Section 218 Agreement lists the entity or in subsequent modification. Contact the regional office (RO) by telephone to get this information.
Federal law governs final determinations regarding State Section 218 Agreements and we make the determinations. We may base our determinations on decisions regarding specific issues to which we applied either Federal or State law. When State law may have a bearing on the issue, we may request an opinion of the State legal officer if one does not already exist. Give the opinion due weight to make the final determination.
B. The entity has a Section 218 Agreement
If the entity has a Section 218 Agreement, consider the information in this section.
1. If wages reported
No further development as to the entity's status is necessary.
2. If wages not reported
Obtain the views of the reporting official as to the reason for the non-reporting.
If necessary, make a determination regarding reporting and develop per wage development policy in RS 01404.003.
If you do not find the employer in the State’s Section 218 Agreement, modifications, or summaries but the claimant’s earnings record shows reporting for the period in question, contact the RO.
If the State’s Section 218 Agreement, modification, or summary does not list the alleged employer, it does not mean that the entity has not been included under the State's agreement. For example, an entity not separately listed may be a part of a retirement system coverage group, or the employer may be an integral part of a political subdivision and included under the name of the parent subdivision.