First bullet, please remove the existing definition for "Absolute coverage group" and replace it with the following:

“a permanent grouping of employees, e.g. all the employees of a city or town. It is a coverage group for coverage purposes as well as for reporting purposes. When used for coverage purposes, the term also refers to groups of employees whose positions are not under a retirement system; such groups are also referred to as Section 218(b)(5) coverage groups.”

Added the following paragraph right after the opening paragraph:

“The retirement system coverage group is not a permanent grouping. It exists only for referendum and coverage purposes and is not a separate group for reporting purposes. Once coverage has been obtained, the retirement system coverage group becomes for reporting purposes part of one of the absolute coverage groups described in 20 CFR, Chapter III, §404.1205(b) (http://www.socialsecurity.gov/OP_Home/cfr20/404/404-1205.htm) . Also see 20 CFR, Chapter III, §404.1206(b) (http://www.socialsecurity.gov/OP_Home/cfr20/404/404-1206.htm) and SL 30001.302”.

Following the list of five bullets, added this unbulleted paragraph:

“Mandatory exclusions apply to voluntary Social Security coverage situations (coverage via a Section 218 Agreement) and should not be confused with the different set of exclusions that applies to mandatory Social Security and mandatory Medicare situations.”

At the end of SL 30001.357C, added the following sentence and hyperlink for the "Election Worker Coverage Chart":

“To find the coverage status of election workers for each State, click the Election Worker Coverage Chart (http://www.ssa.gov/slge/ElectionWorker_2005_Nov.doc).”

Seventh bullet added the following sentence and hyperlink for the "Election Worker Coverage Chart”:

“To find the coverage status of election workers for each State, click the Election Worker Coverage Chart (http://www.ssa.gov/slge/ElectionWorker_2005_Nov.doc).”

At the end of the first paragraph, added the following sentence:

“The mandatory Social Security provisions also apply to those State and political subdivision employees who have the option to become members of the retirement system but have chosen not to do so (optionals) as well as those employees who are personally ineligible for membership in the retirement system (ineligibles).”

Seventh bullet added the following sentence and hyperlink for the "Election Worker Coverage Chart":

“To find the coverage status of election workers for each State, click the Election Worker Coverage Chart (http://www.ssa.gov/slge/ElectionWorker_2005_Nov.doc).”

Removed the last sentence and replaced with the following:

“If a State has a question concerning whether an individual is an employee, the State should direct its inquiry either to SSA or to IRS, which has authority to determine whether an individual is an employee for FICA tax purposes.”