SL 90007.001 Transmittal 3 to SL 40001, September 2007
Part 19 – State and Local Coverage Handbook
400 – Agreements and Modifications
01 – Agreements and Modifications
State Social Security
Regional Offices—RSI Team Leaders
Parallel Social Security Field Offices—District Managers
Regional General Counsel Staff
This transmittal provides a better delineation and explanation of the error modification
and Section 218(e)(3) processes used in the correction of a political subdivision’s
erroneous reporting of Social Security contributions for its employees without a Section
218 coverage modification being in place. It contains no policy changes.
Summary of Changes
SL 40001.001 SLCH Subchapter 40001 - PDF File
Contains an inclusive printable document to Subchapter 40001.
SL 40001.465 Modifications to Correct Errors
The primary changes have been to expand upon and clarify the Section 218(e)(3) correction
process, including a more detailed explanation of the process, its historical background,
and appropriate language to be included in a Section 218(e)(3) modification. In addition,
an updated and expanded version of the “Error Modification versus Section 218(e)(3)
Modification Chart” that appeared in previous paper editions of the State and Local
Handbook is being included.