When a political subdivision legally dissolves, the State must submit to the Social
Security Administration (SSA) a notice of legal dissolution to delete the dissolved
entity from the State’s Agreement.
The State should take prompt action to notify SSA of the dissolution when it occurs.
If a State failed to notify SSA of a past dissolution, it should do so as soon as
it discovers that it failed to notify SSA. The State should send the regional office
a notice of legal dissolution and provide legal documentation with the notice of legal
The regional office Section 218 specialist (RO specialist) will work with the Regional
Office of the General Counsel (OGC) to evaluate the evidence submitted in order to
confirm that the entity legally dissolved and whether the dissolution affects the
scope of coverage under the Agreement.
The RO specialist may ask the State to provide additional supporting evidence or documentation
if the documentation already provided was insufficient.
If OGC does not provide legal clearance for the dissolution, the RO specialist will
notify the State that the evidence submitted does not confirm legal dissolution.
If OGC provides legal clearance for the dissolution, the RO specialist will:
Notify the State that the dissolution has been approved and processed by completing
and mailing the template SSA reply (see SL 40001.490, Exhibit 21) to the State,
Append the notice of dissolution and SSA's reply to any Modification or Identification
Modification relating to the dissolved entity; and
Fax a copy of the notice of dissolution and SSA's reply affirming that the entity
was legally dissolved to the IRS at 855-243-4014.