An absolute coverage group includes all positions not covered by a retirement system either on September 1, 1954, on the applicable date of the State's Agreement, or Modification to the State's Agreement (see Section 218(e)(2) of the Social Security Act (Act), Effective Dates of Coverage SL 30001.375B, and Designated Date for Retroactivity Purposes SL 40001.435).

The State does not need the consent of the affected employees to establish an absolute coverage group. An absolute coverage group does not include positions that are required to be or are optionally excluded from coverage under a Section 218 Agreement. Under certain circumstances, ineligibles (persons in positions under a retirement system but personally disqualified from membership) may be covered as part of the absolute coverage group (see SL 30001.340 for a discussion of retirement system ineligibles).

Once an absolute coverage group obtains coverage by a Section 218 Agreement or Modification, the absolute coverage positions remain covered even if a retirement system later covers those positions.

The Agreement covers all positions existing within the absolute coverage group at the time the State expanded coverage to the group. The Agreement also covers positions that are newly created or reclassified if those positions would have been a part of the absolute coverage group had they existed when the State extended coverage to the group.