Regulations No. 4, Sections 404212(e)
TN 2 (07-93)
RS 01905.001 Purpose of the List of Religious Orders
P.L. 97-123 provides a special exception which retains the minimum benefit for members of certain religious orders.
The religious orders are those that elected Social Security
coverage by filing a SS-16 with IRS for their members before
December 29, 1981. This subchapter provides a list of those orders.
B. DESCRIPTION OF THE LIST
The list of religious orders:
Includes orders which elected coverage before December 29, 1981.
Does not include those orders which filed an SS-16 after December 29, 1981, and elected retroactive coverage before that date.
If an order was omitted from the list, follow the procedure below.
1. Field Offices (FO)
The FO will:
Obtain a copy of the SS-16 filed before 12/29/81 from the order, or
If not available, obtain any other evidence which may show the order elected coverage and has reported deemed wages for its members; and
Then advise the Regional Office (RO).
2. Regional Offices (RO)
The RO will:
Notify central office (CO) that evidence indicates an order was omitted from the list.
Advise the FO to prepare a precedent for its files until CO updates the listing, after the CO and RO mutually agree the order has been omitted.
Ask the FO to submit all the evidence for further
consideration, if the evidence appears insufficient.