1. State opts into electronic signing process
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Step
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Action
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| 1 |
An official designated by the State to administer the State’s Section 218 Agreement
completes the Opt-In Certification and applies a handwritten signature. The State
mails or delivers the signed Opt-In Certification to the Section 218 specialist.
NOTE: The Opt-In Certification requires the State to verify that the electronic signing
process complies with applicable State law. The State may wish to consult a State
legal officer before completing the Certification. SSA cannot advise whether the electronic
signing process complies with State law.
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| 2 |
The Section 218 specialist reviews the Opt-In Certification, verifies the signer’s
authority, and adds the receipt date. After accepting the Opt-In Certification, the
Section 218 specialist will:
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Notify the State by email that we have received and accepted the State’s Opt-In Certification;
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Scan and save a copy of the Opt-in Certification for Agency records; and
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Notify policy to add the State to the list of States that opted into electronic signing
process (see SL 40001.421E).
NOTE: If the Section 218 specialist is unable to verify an individual’s authority to sign
the Opt-In Certification or has any concerns regarding that authority, the Section
218 specialist will work with the Program, Fiscal, and Disclosure Law (PFDL) in SSA's
Central Office to verify the individual’s authority to sign the Opt-In Certification.
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2. Written notice to discontinue electronic signatures
If a State opted into the electronic signing process but then wishes to opt out for
any reason, it may provide written notice to discontinue the electronic signing process
after a specific date. The State must give SSA at least 60 days notice before the
discontinuation date. This means that the discontinuation date will be the date requested
by the State or 60 days after the receipt of notice, whichever is later.
The written notice to discontinue electronic signatures must specify whether the electronic
signing process continues to apply to modifications and notices still pending with
SSA, or whether the State intends to resubmit the pending items in paper format.
After receiving the State’s notice to discontinue electronic signing process, the
Section 218 specialist will:
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Notify policy to annotate the “Remarks” section of the State’s entry in POMS SL 40001.421E to reflect the discontinuation date after which SSA will no longer apply the electronic
signing process.
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Send email confirmation to the State documenting receipt and acceptance of the notice
and advising the State of the discontinuation date.
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Attach a copy of the notice and any related communications with the State to the previously
filed Opt-In Certification in SSA's file.
After the discontinuation date, SSA will no longer execute electronic modifications
and notices with the State. The State should submit all items by mail with handwritten
signature, and SSA will use the paper process for all items it receives.
NOTE: Nothing precludes a State from later submitting a new Opt-In Certification after
discontinuing the electronic signing process if it wishes to resume the option.
3. Requirement to notify SSA of change in State law
If the State’s laws no longer recognize the legal effect, validity, or enforceability
of electronic signatures, or the electronic signing process no longer complies with
applicable State law, the State must notify the Section 218 specialist of that fact
as soon as possible, provide written notice to discontinue electronic signatures,
resubmit all pending items by paper, and request paper-only processing of those items.
This will ensure that all pending items receive handwritten signatures consistent
with the State’s requirements during the 60-day period before discontinuation of electronic
signatures.
The Section 218 specialist will forward a copy of the written notice to PFDL, which
will evaluate any legal issues resulting from the State law change.
4. Modifications
If the State has opted into the electronic signing process, it may submit a modification
in electronic or paper format. The Section 218 specialist will scan a paper modification
to convert it to an electronic document that can be signed electronically unless the
State requests handling as a paper modification. The following instructions only apply
when a State has opted into the electronic signing process and has not requested paper
processing. For States that have not opted into the electronic signing process or
for modifications where the State is requesting paper processing, the State should
follow the paper process (see SL
40001.420B).
States and SSA should follow the instructions in SL 4001.420 as modified by the instructions in the chart below when submitting/receiving electronic
modifications:
NOTE: The Section 218 specialist will confirm that a State has opted into the electronic
signing process before taking these steps (see SL
40001.421E).
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SL 40001.420
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Alterations for electronic modifications to the Agreement
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| A. Purpose of modifications |
No changes
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| B. Preparing modifications |
The State may submit an electronic modification in PDF with electronic signature by
email, rather than submitting two or more paper copies with handwritten signatures.
The modification must include the following acknowledgment:
Electronic Signature Acknowledgement: The signatories may sign this document electronically by using an approved electronic
signature process. By signing this document electronically, the signatories agree
that the signature they provide has the same meaning and legal validity and effect
as a handwritten signature.
Alternatively, the State may submit one paper copy of the modification with handwritten
signature, and the Section 218 specialist will scan the modification to convert it
to an electronic modification.
NOTE: SSA cannot convert electronic modifications to paper and execute them with handwritten
signatures. If the State requires one or more paper copies of the modification with
handwritten signatures, it should submit paper copies and request handling as a paper
modification.
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| C. Forwarding additional information with a modification |
No changes |
| D. Reviewing the modification packet |
If the State submits an electronic modification, the date of submittal or mailing
date (see SL 30001.375 and SL 40001.435) is the date of the email submission. We will use the email timestamp as proof of
the date of submission. There is no envelope to photocopy. The Section 218 specialist
will retain a PDF copy of the email, including its timestamp, as part of the modification
packet.
For electronic modifications, any paper documents will be scanned for the modification
packet.
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| E. Corrections before executing the modification |
After the State provides appropriate authority for minor corrections (written authority
or documented verbal request), the Section 218 specialist will annotate the corrections
by inserting or crossing out text within the electronic modification.
If an electronic modification does not include the Electronic Signature Acknowledgment,
the Section 218 specialist will contact the State by email to request authority to
add this language through the minor correction process, and will retain the email
and the State’s response (providing authority for the correction) in the modification
packet.
If the State chooses to resubmit in paper format a modification originally submitted
as an electronic document, the date of the original email submission establishes the
submittal date.
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| F. Withdrawal of the modification |
If the State withdraws an electronic modification, the Section 218 specialist will
retain an electronic copy of the modification for our records and return any paper
copies submitted by the State.
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| G. SSA disapproval of the modification |
If SSA disapproves an electronic modification, the Section 218 specialist will retain
an electronic copy of the modification for our records and return any paper copies
submitted by the State.
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| H. Execution of the modification |
SSA's delegated official will execute an electronic modification by applying an electronic
signature.
The Section 218 specialist will:
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Scan and save a copy of the modification packet for Agency records.
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Email the state administrator a notice of approval letter with the executed modification
(in PDF), and
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e-fax the modification to IRS.
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| I. Effective date of coverage |
No changes
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| J. Closing agreements for modifications requesting more than three tax
years of retroactive coverage |
No changes |
5. Notices of legal dissolution
If the State has opted into electronic signatures, it may submit a notice of dissolution
in electronic or paper format. The Section 218 specialist will scan a paper notice
of dissolution to convert it to an electronic document unless the State requests handling
as a paper notice. The following instructions only apply when a State has opted into
the electronic signing process and has not requested paper processing. For States
that have not opted into the electronic signing process or for notices where the State
is requesting paper processing, the State should follow the paper process (see SL
40001.485).
States and SSA should follow the instructions in SL 40001.485 as modified by the chart below for electronic notices of legally dissolved entities:
The Section 218 specialist will confirm that a State has opted into the electronic
signing process before taking these steps (see SL
40001.421E).
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SL 40001.485
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Alterations for electronic notices of legally dissolved entities
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| A. Overview |
The State may submit an electronic notice of dissolution in PDF with electronic signature
by email, rather than submitting a paper copy with handwritten signature. The notice
must include the following acknowledgment:
Electronic Signature Acknowledgement: The signatories may sign this document electronically by using an approved electronic
signature process. By signing this document electronically, the signatories agree
that the signature they provide has the same meaning and legal validity and effect
as a handwritten signature.
If the State submits the notice of dissolution in paper format, SSA will scan the
notice to convert it to an electronic document unless the State requests handling
as a paper notice.
Upon approval, SSA's delegated official in the region will execute an electronic notice
of dissolution by applying an electronic signature. The Section 218 specialist will:
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Provide the template SSA will use to reply to the State by email (see SL 40001.490, Exhibit 32),
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Scan and save a copy of the dissolution packet for Agency records, and
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e-fax the notice of dissolution and SSA reply to IRS.
NOTE: SSA cannot convert electronic notices of dissolution to paper and execute them with
handwritten signatures. If the State requires a paper copy of the notice of dissolution
with a handwritten signature, it should submit a paper notice of dissolution and request
handling as a paper notice.
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| B. Evidence of legal dissolution |
No changes
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| C. Erroneous dissolution of a political entity |
The State may submit a notice of erroneous dissolution in PDF with electronic signature
by email, rather than submitting a paper copy with handwritten signature.
If the State submits a notice of erroneous dissolution in paper format, the Section
218 specialist will scan the notice to convert it to an electronic document unless
the State requests handling as a paper notice.
Upon approval, SSA's delegated official will execute an electronic notice of erroneous
dissolution by applying an electronic signature. The Section 218 specialist will provide
the template SSA will use to reply (in PDF) to the State by email (see SL 40001.490 Exhibit 21 ).. The Section 218 specialist will scan and save a copy of the dissolution packet
for Agency records and e‑fax the notice of erroneous dissolution and SSA reply to
IRS.
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6. Other notices
If the State has opted into the electronic signing process, it may submit notices
of name change (see SL
40001.475A), notices of new government components (see SL
40001.477 and SL
40001.490
Exhibit 24), and other notices in electronic or paper format. The Section 218 specialist
will scan a paper notice to convert it to an electronic document that can be signed
electronically unless the State requests handling as a paper notice.
The Section 218 specialist will confirm that a State has opted into the electronic
signing process before processing the notice (see SL 40001.421E).